O'Connor,
T.C.C.J.:—This
matter
was
heard
in
Vancouver,
British
Columbia,
on
September
7,
1993.
It
is
an
appeal
pursuant
to
the
general
procedure
of
this
Court
and
concerns
the
appellants
1989
taxation
year.
The
appellant,
who
appeared
to
be
a
conscientious
human
being,
does
not
actually
contest
the
accuracy
of
his
assessment
for
the
1989
taxation
year
but
has
put
forward
verbally
and
by
a
written
statement
filed
with
the
Court
his
strong
objections
to
the
fact
that
tax
dollars
were
being
used
for
military
purposes
and
accordingly
he
refused
to
pay
the
taxes
in
question.
The
Court
fully
sympathizes
with
the
position
put
forward
by
the
appellant
but
regrettably
is
without
jurisdiction
because
the
appeal
does
not
seek
to
have
the
assessment
vacated
or
varied
but
rather
objects
to
how
tax
moneys
have
been
used.
This
Court's
limited
jurisdiction
is
set
forth
in
sections
169
and
171
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act")
which,
so
far
as
material,
read
as
follows:
169.
Where
a
taxpayer
has
served
notice
of
objection
to
an
assessment
under
section
165,
he
may
appeal
to
the
Tax
Court
of
Canada
to
have
the
assessment
vacated
or
varied
after
either
(a)
the
Minister
has
confirmed
the
assessment
or
reassessed,
or
(b)
90
days
have
elapsed
after
service
of
the
notice
of
objection
and
the
Minister
has
not
notified
the
taxpayer
that
he
has
vacated
or
confirmed
the
assessment
or
reassessed;
171(1)
The
Tax
Court
of
Canada
may
dispose
of
an
appeal
by
(a)
dismissing
it,
or
(b)
allowing
it
and
(i)
vacating
the
assessment,
(ii)
varying
the
assessment,
or
(iii)
referring
the
assessment
back
to
the
Minister
for
reconsideration
and
reassessment.
In
this
respect
the
Court
cites
Mogan,
T.C.C
J.
in
Hertzog
v.
M.N.R.,
[1991]
1
C.T.C.
2529,
91
D.T.C.
720
at
pages
2531-32
(D.T.C.
722):
An
assessment
of
tax
is
the
ascertainment
of
the
amount
of
tax
to
be
levied.
The
appellant
does
not
contest
the
Minister's
ascertainment
of
his
income
tax
for
1986
or
1988.
.
.
.
His
only
objection
is
to
the
manner
in
which
a
portion
of
his
assessed
tax
dollars
are
expended.
Therefore,
the
appellant
does
not
seek
to
have
his
assessments
vacated
or
varied.
On
the
respondent's
first
argument,
I
find
that
the
appellant
has
not
instituted
appeals
from
his
income
tax
assessments
for
1986
and
1988.
The
purported
appeals
which
the
appellant
has
launched
in
this
Court
should
be
quashed
because,
not
being
valid
appeals
from
assessments,
I
doubt
that
there
are
appeals
to
"dismiss"
under
the
provisions
of
section
171
of
the
Act.
The
Court
adopts
this
reasoning
and
accordingly
the
purported
appeal
under
review
for
the
1989
taxation
year
is
quashed.
Appeal
quashed.
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