Pinard,
J.:
—
Upon
an
application
on
behalf
of
the
defendant,
Her
Majesty
the
Queen,
dated
April
5,
1988
for
an
order
pursuant
to
Rules
419(1)(b),
(c)
and
(f)
of
the
Federal
Court
Rules
striking
out
the
plaintiff's
statement
of
claim
in
respect
of
its
1981
taxation
year;
Reasons
for
Order
and
Order
Upon
reading
all
the
affidavits
and
the
other
documents
filed,
and
upon
serious
consideration
of
the
arguments
presented
by
learned
counsel
for
the
parties;
Upon
considering
that
the
power
to
reassess
conferred
on
the
Minister
of
National
Revenue
under
the
Income
Tax
Act
may
be
exercised
from
time
to
time
as
circumstances
may
require;
Upon
considering
that
in
this
case
the
last
reassessment
purports
to
fix
the
taxpayer's
total
tax
for
the
year
1981
and
that
therefore
the
previous
assessment
for
the
same
year
must
automatically
become
null
(see
Coleman
C.
Abraham
(No.
1)
v.
M.N.R.,
[1966]
C.T.C.
690;
66
D.T.C.
5451
(Exch.
Ct.),
and
The
Queen
v.
Bowater
Mersey
Paper
Co.
Ltd.,
[1987]
2
C.T.C.
159;
87
D.T.C.
5382
(F.C.A.));
Upon
considering
that
no
notice
of
objection
to
the
last
reassessment
was
served
by
the
plaintiff
pursuant
to
section
165
of
the
Act;
Upon
considering
furthermore
that
the
plaintiff
did
not
appeal
from
that
last
reassessment
within
the
time
limitation
strictly
set
out
by
paragraph
165(7)(a),
subsection
167(5)
and
section
169
or
subsection
172(2)
of
the
Act;
Upon
considering
therefore
that
this
Court
has
clearly
no
jurisdiction
to
deal
with
the
action;
Upon
considering
that
estoppel,
even
assuming
all
the
facts
alleged
in
the
plaintiff's
affidavit
are
true,
is
subject
to
the
one
general
rule
that
it
cannot
override
the
law
of
the
land
(see
the
following
cases:
M.N.R.
v.
Inland
Industries
Limited
([1972]
C.T.C.
27;
72
D.T.C.
6013);
Bert
W.
Woon
v.
M.N.R.,
[1950]
C.T.C.
263;
50
D.T.C.
871;
Ernest
G.
Stickel
v.
M.N.R.
([1972]
C.T.C.
210;
71
D.T.C.
6178);
Cam
Gard
Supply
Ltd.
v.
M.N.R.
([1974]
C.T.C.
487;
74
D.T.C.
6429)
and
William
A.
Gibbon
v.
The
Queen,
[1977]
C.T.C.
334;
77
D.T.C.
5193;
Upon
considering
the
particular
situation
and
the
nature
of
this
particular
case;
Order
The
statement
of
claim
is
struck
out,
without
costs.
Application
granted.
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