Linseman v. The Queen, 2007 TCC 130 (Informal Procedure)

Citation: 2007TCC130

Date: 20070330

Docket: 2006-2084(IT)I

BETWEEN:

RAYMOND EDWARD LINSEMAN,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REASONS FOR ORDER

(Delivered orally from the bench on October 23, 2006, in Ottawa, Canada.)

Margeson J.

[1]      As far as year 2004 is concerned, the Appellant will have to wait until the Minister confirms the assessment or reassesses under subsection 165(7) of the Income Tax Act ("Act") or in accordance with the provisions of subsection 169(1) of the Act.

[2]      The Court grants the motion to quash the appeal for the 2004 taxation year under the Act.

[3]      With respect to the 2002 and 2003 taxation years the Court grants the motion to quash as no notices of objection were filed for those years. The Court will now deal with the appeal for the taxation year 2004 under the Canada Pension Plan ("Plan").

[4]      Section 28 of the Canada Pension Plan sets out the sole basis upon which an appeal may be brought under that Act, and that is a decision on an appeal of a Ruling under section 27 of the Plan, it states:

A person affected by a decision on an appeal to the Minister under section 27 or 27.1, or the person's representative, may, within 90 days after the decision is communicated to the person, or within any longer time that the Tax Court of Canada on application made to it within 90 days after the expiration of those 90 days allows, appeal from the decision to that Court in accordance with the Tax Court of Canada Act and the applicable rules of court made thereunder.

[5]      The Appellant argued that he had not received a decision from the Minister under the Plan.

[6]      The Court will allow the Motion to quash the CPP appeal on the basis that there was no decision of the Minister from which there could be an appeal. The Minister had not determined or decided a question, prescribed in section 27 of the Plan.

          Signed at Vancouver, British Columbia, this 30^th day of March 2007.

"T. E. Margeson"

CITATION:                                        2007TCC130

COURT FILE NO.:                             2006-2084(IT)I

STYLE OF CAUSE:                           RAYMOND EDWARD LINSEMAN AND THE QUEEN

PLACE OF HEARING:                      Ottawa, Canada

DATE OF HEARING:                        October 23, 2006

REASONS FOR JUDGEMENT BY: The Honourable Justice T.E. Margeson

DATE OF JUDGMENT:                     March 30, 2007

APPEARANCES:

COUNSEL OF RECORD:

       For the Appellant:

                          Name:                      

                            Firm:

       For the Respondent:                     John H. Sims, Q.C.

                                                          Deputy Attorney General of Canada

                                                          Ottawa, Canada