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

Federal appeal | Tax | Income tax | Administration and enforcement

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.).

Free newsletter

Our daily newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please complete the form below and click on subscribe for daily newsletters from Law Times.

Recent articles & video

Ontario should switch to no-cost class actions, law commission says

AG names nominating authority for construction disputes

Fasken’s Sarah Graves joins Kidney Cancer Canada board

Legal clinic workers join Ontario professionals’ union

Statement of Principles will be debated again September, LSO says

Citing blog post, judge says lawyer withheld key case law

Most Read Articles

Lawyer's negligence case sheds light on rules for expert witnesses

Citing blog post, judge says lawyer withheld key case law

Small claims court judges have little sway on anti-SLAPP cases

Orlando Da Silva named chief administrator of ATSSC