INCOME TAX |
Practice |
Boucher v. Canada
A-166-03
2004 FCA 47, Sharlow J.A.
29/1/04
5 pp.
Appeal of Tax Court's judgment (2003 DTC 314) dismissing appeal from assessment of income tax for 1990 taxation year--Taxpayer submitting tax withheld by employer, contrary to T4 which indicated no amount withheld on account of income tax--Tax Court finding no tax withheld-- Parliament has not given Tax Court authority to determine whether tax withheld at source--Appellant cannot be faulted for proceeding as she did--Contradictory decisions of Tax Court on this point--Appellant pointed out in Suermondt v. Canada, 2001 DTC 5389 (F.C.A.), this Court implicitly accepted Tax Court had jurisdiction in such cases--However, in later Neuhaus v. Canada, [2003] 2 C.T.C. 177 (F.C.A.), this Court indicated question of jurisdiction not raised in Suermondt, supra--Since Tax Court lacked jurisdiction, only possible remedy to allow appeal.