INCOME TAX |
Practice |
TransCanada Pipelines Ltd. v. Canada
A-535-00
2001 FCA 314, Rothstein J.A.
19/10/01
11 pp.
Whether taxpayer may file multiple appeals to Tax Court based on different issues in respect of single reassessment--In July 1995, MNR issued to TransCanada Pipelines Limited (TCPL) notices of reassessment with respect to 1989, 1990 taxation years--Following May 1999 settlement, on November 8, 1999, Minister issued new notices of reassessment in relation to TCPL's 1989, 1990 taxation years under Income Tax Act, s. 169(3)--TCPL serving notices of objection against new reassessments, citing remaining issues as grounds for objecting--TCPL filed notice of appeal in T.C.C. covering remaining issues--Tax Court quashed notice of appeal--Decision on appeal before Court--TCPL giving reasons for excluding remaining issues from notices of appeal filed in 1996, 1998--Neither individually nor collectively did reasons establish practical necessity for not including in notice of appeal all issues upon which TCPL intended to rely--TCPL's actions inexplicable--TCPL appealing remaining issues on three alternative bases found in Income Tax Act, ss. 169(1)(b), 169(1)(a), 165(7)--No appeal can be filed under s. 169(1)(b) as no valid notice of objection could be served from reassessment issued under s. 169(3)--S. 169(1)(b) could not benefit TCPL in present case--No appeal available under s. 169(1)(a) as such appeal predicated on Minister having confirmed assessment, reassessed after serving of valid notice of objection, and since no such valid notice of objection served herein--Purpose of s. 165(7) to save time, expense of filing further notice of objection when Minister reassesses after original notice of objection served, taxpayer still dissatisfied, either has not yet appealed or has appealed but appeal not decided--S. 165(7) only applies before, during period when appeals process still in progress but no longer available once process concluded--S. 165(7) of no assistance to TCPL--No basis on which taxpayer may file separate appeals based on different issues as TCPL has attempted to do--Appeal dismissed--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, ss. 165(1.2) (as am. by S.C. 1994, c. 7, Sch. VIII, s. 98), (3) (as am. idem), (7) (as am. idem, Sch. II, s. 138) , 169(1) (as am. idem, Sch. II, s. 140), (3) (as am. idem, Sch. VIII, s. 100).