Docket: 2006-1831(IT)I
BETWEEN:
MOHAMED BOUDALI,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Motion
heard on April 19, 2007, at Windsor, Ontario, by
The Honourable
Justice C.H. McArthur
Appearances:
|
For the
Appellant:
|
The
Appellant himself
|
|
Counsel for the Respondent:
|
Steven Leckie
|
____________________________________________________________________
ORDER
Upon motion by counsel for the Respondent
for an Order quashing the Appellant's appeal from an assessment made under the Income
Tax Act for the 2004 taxation year; or in the alternative, allowing the
Respondent's an extension of 30 days to file a Reply to the Notice of Appeal;
And upon
reading the affidavit of Stephanie Fong, filed;
And upon
hearing the Appellant and counsel for the Respondent;
It is
ordered the appeal herein is quashed.
Signed at Ottawa,
Canada, this 4th day of May,
2007.
"C.H. McArthur"
Citation: 2007TCC270
Date: 20070504
Docket: 2006-1831(IT)I
BETWEEN:
MOHAMED BOUDALI,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR ORDER
McArthur J.
[1] This motion is for
an order quashing the Appellant’s appeal for the 2004 taxation year on the
basis the reassessment objected to and appealed by the Appellant is a nil
assessment. There is a well established rule that there can be no appeal from a
nil assessment.
The Appellant’s position does not fall within the exception to the general rule
as set out by Bowman C.J. in Aallcann Wood Suppliers Inc. v. The Queen.
[2] The Appellant
represented himself and he stated that the amount of tax was being demanded
from him so it could not be a nil assessment. The relevant Notice of
Reassessment indicates:
|
|
Amount of previous assessment
|
Revised amount
|
|
Net federal tax
|
$501.30
|
0.00
|
|
Net Ontario tax
|
$1,084.90
|
1,586.20
|
[3] It is understandably very confusing for the
Appellant, but the amount with which he is concerned is Ontario tax over which this Court does not have jurisdiction.
I believe the Appellant’s recourse is before the Ontario Superior Court if he
is within statutory time limits.
[4] In conclusion, the motion is granted. The
Notice of Appeal for the 2004 taxation year is quashed since the Notice of
Reassessment resulted in nil federal tax owing.
Signed at Ottawa, Canada, this 4th day of May, 2007.
"C.H. McArthur"
CITATION: 2007TCC270
COURT FILE NO.: 2006-1831(IT)I
STYLE OF CAUSE: MOHAMED BOUDALI AND THE QUEEN
PLACE OF HEARING: Windsor, Ontario
DATE OF HEARING: April 19, 2007
REASONS FOR
JUDGMENT BY: The Honourable Justice C.H. McArthur
DATE OF JUDGMENT: May 4, 2007
APPEARANCES:
|
For the
Appellant:
|
The Appellant himself
|
|
Counsel for the
Respondent:
|
Steven Leckie
|
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the
Respondent: John H. Sims, Q.C.
Deputy
Attorney General of Canada
Ottawa,
Canada
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