Canada v. Perley
A-521-97
Létourneau J.A.
9/3/99
5 pp.
Remission order-Appeal from TCC decision in which, on appeal against reassessments by MNR, Tax Court Judge concluded had jurisdiction to consider, apply and give effect to remission order mechanism (remission of tax or penalty where collection of tax or enforcement of penalty unreasonable or unjust or otherwise in public interest to remit tax or penalty)-Appeal allowed-Tax Court Judge erred in concluding remission order preceding reassessment made by MNR-Effect of assumption erroneously linking notion of tax remission with that of tax liability and improperly transforming tax remission into tax exemption-Financial Administration Act requiring as condition precedent to tax remission application there be determination of taxpayer's liability and ascertainment of amount of tax owed-Consequently, on appeal from MNR's assessment of taxpayer's liability, Tax Court Judge has no jurisdiction to embark upon determination of, and proceed to determine, correctness and appropriateness of such assessment by referring to possible injustice or unreasonableness that could result from attempt to enforce payment of tax owed and payable-Pachanos v. Minister of National Revenue (1990), 90 DTC 1668 (T.C.C.) agreed with: remission order relating to procedures for collecting taxes owing and unpaid, and not to assessment of income tax-Financial Administration Act, S.C. 1991, c. 24, s. 7(2).