Stone,
J.A.
(Hugessen
and
Décary,
JJ.A.
concurring):—We
are
all
of
the
view
that
this
appeal
must
be
dismissed.
As
the
cases
and
statutory
provisions
which
were
cited
by
Cullen,
J.
well
show,
liability
for
tax
is
created
by
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act"),
not
by
a
notice
of
assessment.
A
taxpayer's
liability
to
pay
tax
is
just
the
same
whether
a
notice
of
assessment
is
mistaken
or
is
never
sent
at
all.
In
Belle-Isle
v.
M.N.R.
(1963),
31
Tax
A.B.C.
420;
63
D.T.C.
347
(T.A.B.),
Boisvert,
Q.C.,
after
quoting
the
texts
of
what
are
now
section
166
and
subsections
152(8)
and
152(3)
of
the
Act,
said,
at
page
433
(D.T.C.
349):
“Where
the
above
texts
are
concerned,
it
matters
little
under
what
section
of
the
Act
assessment
is
made.
What
does
matter
is
whether
tax
is
due.”
See
also
M.N.R.
v.
Minden,
[1962]
C.T.C.
79;
62
D.T.C.
1044
(Ex.
Ct.),
at
89
(D.T.C.
1050).
In
the
present
case,
the
amounts
assessed
remained
the
same
throughout.
What
is
disputed
is
that
the
asessments
were
originally
said
to
have
been
made
on
the
basis
of
repealed
subsection
74(5)
of
the
Act
which,
the
appellant
says,
rendered
the
assessments
invalid
notwithstanding
that
the
Minister
afterward
corrected
this
mistake
by
confirming
the
assessments
on
the
basis
of
sections
3
and
9
of
the
Act.
In
our
view,
the
Minister's
mental
process
in
making
the
assessment
cannot
affect
the
taxpayer's
liability
to
pay
the
tax
imposed
by
the
Act
itself.
He
may
correct
a
mistake.
The
trial
judge
was
right
in
rejecting
the
appellant's
argument
and
in
determining
that
the
Minister
was
entitled
to
confirm
the
reassessments
in
question.
The
appeal
will
therefore
be
dismissed
with
costs.
Appeal
dismissed.
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