Federal Appeal


Tax

Income tax

Administration and enforcement

Tax Court judge properly advising taxpayer it was not role of Tax Court to provide legal advice

Taxpayer received nil assessments. Tax Court of Canada quashed taxpayer’s appeal because no tax, interest or penalty was assessed under federal income tax law. Taxpayer appealed. Appeal dismissed. Unless taxpayer challenged taxes, interest or penalties assessed, there was nothing to appeal. No relief could be provided from Tax Court from notification that no tax was payable, even if there may have been federal tax owing or amount was payable under provincial law. Tax Court did not breach principles of natural justice and procedural fairness, as judge properly advised taxpayer that it was not role of Tax Court to provide her with legal advice.

Segura Mosquera v. Canada (2018), 2018 CarswellNat 5272, 2018 CarswellNat 5788, 2018 FCA 170, 2018 CAF 170, D.G. Near J.A., Yves de Montigny J.A., and Judith M. Woods J.A. (F.C.A.).

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