Cullen,
J.:—This
motion,
made
pursuant
to
Rule
324,
is
for
an
extension
of
time
to
file
a
statement
of
claim
in
order
to
appeal
from
a
decision
of
the
Tax
Court
of
Canada
(Hagedorn
v.
Canada,
[1993]
2
C.T.C.
3141.
The
applicant
is
unrepresented.
The
applicant
has
had
two
appeals
in
the
Tax
Court
from
an
assessment
of
his
1988
taxation
year.
The
first
was
heard
and
decided
April
26,
1991
(unreported,
Teskey,
J.T.C.C.),
the
second
was
heard
October
6,
1993
and
decided
November
8,
1993
(Hagedorn,
supra).
In
the
second
appeal,
the
applicant
was
attempting
to
object
to
a
reassessment
made
in
accordance
with
the
first
appeal
on
the
basis
of
previously
lost
receipts
he
had
forwarded
to
the
Department
of
National
Revenue
but
which
had
apparently
not
been
considered.
In
dismissing
the
second
appeal,
Christie,
A.C.J.T.C.,
held
at
page
3145
that:
.
.
.
when
Teskey,
J.T.C.C.
issued
his
judgment
on
May
23,
1991,
he
determined
the
whole
of
the
appellant's
liability
under
the
Act
for
1988
subject
only
to
recourse
to
the
Federal
Court
of
Appeal
under
section
28
of
the
Federal
Court
Act.
The
appeal
before
Teskey,
J.T.C.C.
was
one
referred
to
in
section
18
of
the
Tax
Court
of
Canada
Act.
Section
18.24
of
that
Act
provides:
A
judgment
of
the
Court
on
an
appeal
referred
to
in
section
18
is
final
and
conclusive
and
is
not
open
to
question
or
review
in
any
court
except
the
Federal
Court
of
Appeal
in
accordance
with
section
28
of
the
Federal
Court
Act.
The
respondent,
in
its
written
submissions
in
reply
to
the
application,
submits
that,
since
both
of
the
appeals
before
the
Tax
Court
were
instituted
after
January
1,
1991,
section
18.24
of
the
Tax
Court
of
Canada
Act,
R.S.C.
1985,
c.
T-2
(the
”Tax
Court
Act’)
applies
and
therefore
no
appeal
lies
to
this
Court
from
those
judgments.
In
support
of
this
is
sworn
the
affidavit
of
Ms.
Guylaine
Létourneau
to
which
she
attaches
as
an
exhibit
a
letter
from
the
hearings
coordinator
of
the
Tax
Court
confirming
the
date
of
filing
for
the
two
appeals
to
be
January
16,
1991
and
April
2,
1993
respectively.
Section
18.24
is
clear
in
that
any
appeal
pursuant
to
section
18
of
the
Tax
Court
Act,
instituted
after
January
1,
1991,
is
subject
to
appeal
only
to
the
Federal
Court
of
Appeal.
Thus,
this
Court
no
longer
has
jurisdiction
to
hear
this
matter.
The
motion
will
be
dismissed,
without
prejudice
to
the
applicant
to
apply
for
an
extension
of
time
to
file
an
application
for
judicial
review
with
the
Federal
Court
of
Appeal
pursuant
to
section
28
of
the
Federal
Court
Act,
R.S.C.
1985,
c.
F-7.
Application
dismissed.
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