Archambault
J.T.C.C.:—The
respondent
submitted
an
application
to
the
Court
pursuant
to
section
58
of
the
Tax
Court
of
Canada
Rules,
General
Procedure
(the
’’Rules”)
for
the
determination
of
a
question
of
law.
A
similar
application
was
made
at
the
same
hearing
in
the
cases
of
Marguerite
Désy
Labbé
(91-1768)
and
Diane
Beaulieu
Désy
(91-1769).
Although
the
issue
raised
by
the
respondent’s
assessment
is
similar,
there
is
an
important
procedural
difference.
Mrs.
Nancy
Désy’s
appeal
was
filed
in
the
Registry
of
the
Tax
Court
of
Canada
on
September
13,
1990
under
the
old
Rules
of
Procedure
and
the
appeals
of
Marguerite
Désy
Labbe
and
Diane
Beaulieu
Désy
were
filed
on
April
23,
1991
under
the
Rules.
These
Rules
govern
all
proceedings
in
the
Court
to
which
the
general
procedure
applies.
Section
3
of
the
Rules
states
the
following:
These
rules
apply
to
all
proceedings
in
the
Court
to
which
the
general
procedure
in
the
Act
applies,
and
they
apply
to
proceedings
under
section
173
or
174
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63),
and
section
310
or
311
of
the
Excise
Tax
Act,
with
such
modifications
as
the
circumstances
require.
The
Tax
Court
of
Canada
Act
(the
’Act")
as
amended
was
proclaimed
in
effect
as
of
January
1,
1991,
P.C.
1990-2122
and
P.C.
1990-2123.
The
general
procedure
described
in
the
Rules
applies
only
to
appeals
brought
after
December
31,
1990.
Section
26
of
the
Act
to
amend
the
Tax
Court
of
Canada
Act
and
other
Acts
in
consequence
thereof,
R.S.C.
1985,
ch.
51
(4th
supp.)
provides
that
any
appeal
or
proceeding
instituted
under
the
Income
Tax
Act
and
pending
before
the
Tax
Court
of
Canada
on
the
day
on
which
the
Act
came
into
force
shall
be
heard
and
disposed
of
as
though
the
Act
had
not
been
enacted.
The
appeal
filed
by
the
appellant
is
accordingly
governed
by
the
old
Rules
and
section
58
of
the
Rules
has
no
application
here.
The
old
Rules
of
practice
and
procedure
in
appeals
to
the
Tax
Review
Board,
P.C.
1973-2614,
applicable
to
old
proceedings
have
no
rule
similar
to
section
58.
The
only
legislation
authorizing
the
Court
to
rule
on
a
question
of
law
is
subsection
[sic]
173
of
the
Income
Tax
Act.
However,
this
subsection
has
no
application
here
since
no
agreement
exists
between
the
Minister
and
the
taxpayer
for
the
Court
to
rule
on
the
question
of
law
raised
by
the
applicant.
I
therefore
conclude
that
the
Court
does
not
have
the
necessary
power
to
allow
the
respondent’s
application.
However,
I
request
that
the
Court
Registrar
set
a
date
for
hearing
the
appellant’s
appeal
as
soon
as
possible.
Application
dismissed.
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