Goguen v. Canada, 2007 FCA 67

Date: 20070215

Docket: A-178-06

Citation: 2007 FCA 67

CORAM:       RICHARD C.J.

                        SHARLOW J.A.

                        RYER J.A.

BETWEEN:

RAYMOND GOGUEN

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Heard at Halifax, Nova Scotia, on February 15, 2007.

Judgment delivered from the Bench at Halifax, Nova Scotia, on February 15, 2007.

REASONS FOR JUDGMENT OF THE COURT BY:  RYER J.A.

Date: 20070215

Docket: A-178-06

Citation: 2007 FCA 67

CORAM:       RICHARD C.J.

                        SHARLOW J.A.

                        RYER J.A.

BETWEEN:

RAYMOND GOGUEN

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Halifax, Nova Scotia, on February 15, 2007)

RYER J.A.

[1]               This is an appeal from an Order of the Tax Court of Canada (2006 TCC 238), which granted the respondent’s motion to quash the appellant’s appeal for his 1999 taxation year on the ground that the appellant had not filed a notice of objection to his reassessment for that year, notice of which was mailed to him on February 22, 2001.

[2]               The Tax Court Judge found that a notice of objection was not served on the basis and within the time period set forth in s-s. 165(1) of the Income Tax Act, R.S.C. 1985, c.1 (5^th supp.) and, accordingly, she allowed the respondent’s motion.

[3]               We have not been persuaded that the Tax Court Judge erred in finding as a fact that the appellant did not serve a notice of objection to his 1999 reassessment. A matter of law, the failure of the appellant to serve a notice of objection on the Minister deprived the Tax Court of Canada of the jurisdiction to entertain an appeal in relation to the reassessment. (See Bormann v. Canada, 2006 FCA 83). Accordingly, the appeal will be dismissed with costs.

“C.M. Ryer”

FEDERAL COURT OF APPEAL

NAME OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                          A-178-06

STYLE OF CAUSE:                          RAYMOND GOGUEN

                                                            - and -

HER MAJESTY THE QUEEN

PLACE OF HEARING:                    HALIFAX, NOVA SCOTIA

DATE OF HEARING:                      FEBRUARY 15, 2007

REASONS FOR JUDGMENT:       RICHARD C.J., SHARLOW, RYER JJ.A.

DATED:                                             FEBRUARY 15, 2007

APPEARANCES:

SOLICITORS OF RECORD: