Docket: 2012-1679(IT)APP
BETWEEN:
WEI MING YEE,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Application
heard on common evidence with the applications of Lily Tcheng,
2012-1677(IT)APP, and of Lily Tcheng, liquidator of
the Tsou Kang Tcheng succession,
2012-1680(IT)APP,
on July 18, 2012, at Montréal, Quebec.
Before: The Honourable Justice Lucie
Lamarre
Appearances:
|
Agent for the applicant:
|
Li Han Tcheng
|
|
Counsel for the respondent:
|
Anne Poirier
Amélia Fink
|
____________________________________________________________________
ORDER
Whereas the application for an order
extending the time in which appeals from assessments made under the Income
Tax Act (ITA) for the 2000, 2001, 2002 and 2003 taxation years may
be filed;
And upon the submissions of the parties;
The application for an extension of time in
which to file notices of appeal from assessments under the ITA for the 2000,
2001, 2002 and 2003 taxation years is dismissed.
Signed at Ottawa, Canada, this 26th day of July 2012.
"Lucie Lamarre"
Translation certified true
on this 6th day of September 2012
Margarita Gorbounova, Translator
Docket: 2012-1680(IT)APP
BETWEEN:
LILY TCHENG, LIQUIDATOR OF
THE TSOU KANG TCHENG SUCCESSION
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH
TRANSLATION]
____________________________________________________________________
Application heard on common evidence with the
applications of
Lily Tcheng, 2012-1677(IT)APP and of Wei
Ming Yee, 2012‑1679(IT)APP on July 18, 2012, at Montréal, Quebec.
Before: The Honourable Justice Lucie
Lamarre
Appearances:
|
Agent for the applicant:
|
Li Han Tcheng
|
|
Counsel for the respondent:
|
Anne Poirier
Amélia Fink
|
____________________________________________________________________
ORDER
Whereas the application for an order
extending the time in which appeals from assessments made under the Income
Tax Act (ITA) for the 2000, 2001, 2002 and 2003 taxation years may be
filed;
And upon the submissions of the parties;
The application for an extension of time in
which to file notices of appeal from assessments under the ITA for the 2000,
2001, 2002 and 2003 taxation years is dismissed.
Signed at Ottawa, Canada, this 26th day of July 2012.
"Lucie Lamarre"
Translation certified true
on this 6th day of September 2012
Margarita Gorbounova, Translator
Citation: 2012 TCC 275
Date: 20120726
Docket:
2012-1679(IT)APP
BETWEEN:
WEI MING YEE,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
Docket: 2012-1680(IT)APP
BETWEEN:
LILY TCHENG, LIQUIDATOR OF
THE TSOU KANG TCHENG SUCCESSION
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH
TRANSLATION]
REASONS FOR ORDER
Lamarre, J.
[1]
On April 24, 2012, the
applicants filed an application for an extension of time to file notices of
appeal from the most recent assessments made by the Minister of National
Revenue (Minister) for 2000, 2001, 2002 and 2003.
[2]
The most recent
assessments for those years are dated May 19, 2011. They are the result of this
Court's judgment, rendered by Justice Archambault, dated January 26, 2011.
The applicants did not appeal that decision.
[3]
Through their agent, Li
Han Tcheng, the applicants, also applied for relief to the Canada Revenue
Agency (CRA) under subsection 152(4.2) of the Income Tax Act
(ITA), requesting to be reassessed after the normal assessment period
for the 2000 to 2008 taxation years. I understand Li Han Tcheng's explanations
that he is dissatisfied with the CRA's decision regarding these applications.
[4]
Our Court does not have
jurisdiction to review the CRA's decisions with respect to these applications
because, for the purposes of subsection 169(1) of the ITA, our Court can
hear only appeals from assessments for which taxpayers must first file a notice
of objection under section 165 of the ITA. Under subsection 165(1.2)
of the ITA, no objection may be made by a taxpayer to an assessment made under
subsection 152(4.2) of the ITA. (See Groulx v. The Queen, 2008 CCI 445
(CanLII).)
[5]
The same reasoning
applies to any application for relief made to the CRA in order that it waive
penalties and interest, in accordance with the fairness provisions in
subsection 220(3.1) of the ITA. (See Palin v. The Queen, 2007 CCI
255 (CanLII).)
[6]
Accordingly, the
applicants cannot appeal to our Court from any assessment resulting from a
decision rendered following an application for relief to the CRA. The
applicants may challenge such a decision of the CRA with an application for
judicial review to the Federal Court of Canada. (See Palin, supra.)
[7]
In addition, I cannot
allow the application for an extension of time to appeal from the assessments
dated May 19, 2011, in accordance with the judgment of Justice Archambault. That
decision was not appealed, and this constitutes res judicata. The appeal
from these assessments is not based on reasonable grounds.
[8]
The applications for an
extension of time are dismissed.
Signed at Ottawa, Canada, this 26th day of July 2012.
"Lucie Lamarre"
Translation certified true
on this 6th day of September 2012
Margarita Gorbounova, Translator
CITATION: 2012
TCC 275
COURT FILE NO.: 2012-1679(IT)APP
2012-1680(IT)APP
STYLE OF CAUSE:
WEI MING YEE v. THE QUEEN
LILY
TCHENG, LIQUIDATOR OF THE TSOU KANG TCHENG SUCCESSION v. THE QUEEN
PLACE OF HEARING: Montréal,
Quebec
DATE OF HEARING: July
18, 2012
REASONS FOR ORDER
BY: The Honourable Justice Lucie Lamarre
DATE OF HEARING: July
26, 2012
APPEARANCES:
|
Agent for the applicant:
|
Li Han
Tcheng
|
|
Counsel for the respondent:
|
Anne Poirier
Amélia Fink
|
COUNSEL OF RECORD:
For the
applicant:
Name:
Firm:
For the
respondent: Myles J. Kirvan
Deputy
Attorney General of Canada
Ottawa,
Canada
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