Rothstein
J.T.C.C.:
—
On
this
motion
to
vacate
reassessments
by
reason
of
the
Minister
not
proceeding
with
all
due
dispatch
to
confirm
the
reassessments,
the
Court
is
bound
by
the
decision
of
the
Federal
Court
of
Appeal
in
Bolton
v.
R.
(June
11,
1996),
Doc.
A-l-95
(F.C.A.).
In
that
case,
having
regard
to
paragraph
165(3)
(a)
on
the
Income
Tax
Act
which
is
the
provision
which
is
relevant
in
this
case,
Mr.
Justice
Hugessen
states:
In
the
case
of
the
Ginsberg
v.
R.
(sub
nom.
Ginsberg
v.
R.),
1994]
2
C.T.C.
2063,
94
D.T.C.
1430,
decided
last
week,
we
held
that
Parliament
did
not
intend
that
the
Minister’s
failure
to
examine
a
return
and
assess
tax
“with
all
due
dispatch”,
as
required
by
subsection
152
(1),
did
not
deprive
him
of
the
statutory
power
to
issue
an
assessment.
The
reasoning
in
that
case
applies
with
even
greater
force
here:
Parliament
clearly
did
not
intend
that
the
Minister’
failure
to
reconsider
an
assessment
with
all
due
dispatch
should
have
the
effect
of
vacating
such
assessment.
If
the
minister
does
not
act,
the
taxpayer’s
recourse
is
to
appeal
pursuant
to
section
169.
The
notice
of
reassessments
cannot
be
vacated
and
the
motion
must
be
dismissed.
Motion
was
dismissed.
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