Taylor,
T.CJ.:—This
is
an
application
for
an
extension
of
time
within
which
to
file
notices
of
objection
to
notices
of
assessment
dated
August
29,
1989
for
the
taxation
years
1983
and
1984.
Mr.
Michael's
income
tax
returns
for
these
years
had
been
filed
together
with
the
returns
for
the
years
1985,
1986
and
1987
in
April
1988.
The
purported
notices
of
objection
had
been
filed
on
August
21,
1990
and
the
instant
application
filed
with
the
date
of
November
21,
1990
and
received
by
the
Tax
Court
of
Canada
on
November
26,
1990.
The
assessment
notices
involved
(for
1983
and
1984)
contain
calculations
indicating
a
refund
of
tax
in
each
case.
The
applicant
is
not
seeking
to
have
these
refunds
increased—thereby
having
his
assessed
income
tax
reduced—and
to
that
extent
the
Court
would
probably
be
without
jurisdiction
if
the
merits
of
any
appeal
were
before
the
Court.
The
end
objective
of
the
applicant,
as
I
understand
it,
is
to
have
the
refunds
for
1983
and
1984
credited
against
debit
assessments
of
income
tax
for
the
years
1985,
1986
and
1987
which
the
respondent
is
not
prepared
to
do.
Neither
is
the
respondent
prepared
to
simply
make
a
payment
of
the
calculated
refund
to
the
applicant
because,
as
stated:
It
is
respectfully
submitted
that
there
are
no
reasonable
grounds
for
objecting
to
the
assessments
as
the
applicant
is
seeking
a
refund
of
tax
for
his
1983
and
1984
taxation
years
but,
the
applicant
did
not
file
the
returns
within
3
years
from
the
end
of
the
year,
pursuant
to
section
164
of
the
Income
Tax
Act.
As
I
understand
the
law,
this
Court
has
no
jurisdiction
to
order
the
respondent
to
either
credit
or
pay
the
refunds
in
question
and
according
to
counsel
for
the
respondent,
subparagraph
167(5)(c)(iii)
of
the
Income
Tax
Act
cannot
be
fulfilled
by
the
applicant.
Agent
for
the
applicant
advanced
the
proposition
that
since
the
respondent
refused
to
pay
the
refund,
no
refund
was
due
and
the
interest
credited
to
the
account
because
of
the
refund
should
be
cancelled
by
the
Court.
Again,
that
would
have
the
effect
of
the
Court
increasing
the
applicant's
income
tax
burden,
a
role
not
assigned
to
the
Court.
Further,
the
refusal
of
the
respondent
to
pay
or
credit
to
the
applicant
the
refund
calculated
does
not
equate
with
the
conclusion
that
there
is
no
refund
arising
out
of
the
assessment
process,
and
properly
described
as
such
on
the
notices
of
assessment.
The
application
is
dismissed.
Application
dismissed.
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