Gillies – Tax Court of Canada had no jurisdiction regarding an employee’s complaint that CRA had not credited him for source deductions withheld but not remitted

Mr. Gillies sought a Tax Court decision regarding his 2016 and 2017 taxation years that he was not responsible to the Minister for federal income tax which his then employer had withheld from his remuneration but had not remitted to the Minister. Russell J concluded (at para. 16) that he would quash Mr. Gillies’ appeal “on the basis that this Court is without jurisdiction to address the matter of an employer withholding but not remitting tax payable under the Act, which is ‘a collection problem’ falling within subsection 222(2) of the Income Tax Act, which assigns jurisdiction to the Federal Court.”

Neal Armstrong. Summary of Gillies v. The King, 2024 TCC 53 under s. 171(1).