Hugessen,
J.A.:—This
section
28
application
seeks
to
set
aside
an
order
of
the
Tax
Court
of
Canada
extending
the
time
for
filing
a
notice
of
objection.
Notwithstanding
the
respondent's
consent
to
an
order
allowing
the
application,
we
required
argument
as
we
had
serious
doubts
whether
the
Tax
Court
had
in
fact,
as
alleged,
exceeded
its
jurisdiction
in
making
the
order
under
attack.
We
have
been
confirmed
in
our
preliminary
view.
The
Minister’s
position,
briefly,
is
that
because,
and
to
the
extent
that,
the
assessment
relates
to
liabilities
other
than
for
income
tax,
the
Tax
Court
was
without
jurisdiction
to
extend
the
time
for
objecting
thereto.
The
Minister
issued
a
notice
of
assessment
on
May
27,
1986,
to
the
"Estate
of
Reaume
Construction
Limited
in
Bankruptcy”
for
amounts
said
to
have
been
deducted
or
withheld
but
not
remitted
as
required
by
three
different
statutes,
namely,
the
Income
Tax
Act,
the
Canada
Pension
Plan?
and
the
Unemployment
Insurance
Act,
1971.
On
January
2,
1987,
he
issued
a
notice
of
assessment
to
the
respondent,
who
had
apparently
been
a
director
of
the
company.
The
operative
part
of
that
notice
states
that
it
is
in
respect
of
“Liability
under
Section
227.1
of
the
Income
Tax
Act
for
$10,368.68
payable
by
Walter
Reaume
Construction
Ltd.
in
respect
to
the
following
Notice
of
Assessments:
May
27,
1986”.
Clearly
the
notice
of
assessment
of
January
2,
1987,
is
only
in
respect
of
liability
under
section
227.1
of
the
Income
Tax
Act.
It
so
states,
section
227.1
reads
as
follows:
227.1
(1)
Where
a
corporation
has
failed
to
deduct
or
withhold
an
amount
as
required
by
subsection
135(3)
or
section
153
or
215,
has
failed
to
remit
such
an
amount
or
has
failed
to
pay
an
amount
of
tax
for
a
taxation
year
as
required
under
Part
VII
or
VIII,
the
directors
of
the
corporation
at
the
time
the
corporation
was
required
to
deduct,
withhold,
remit
or
pay
the
amount
are
jointly
and
severally
liable,
together
with
the
corporation,
to
pay
that
amount
and
any
interest
or
penalties
relating
thereto.
(2)
A
director
is
not
liable
under
subsection
(1),
unless
(a)
a
certificate
for
the
amount
of
the
corporation's
liability
referred
to
in
that
subsection
has
been
registered
in
the
Federal
Court
of
Canada
under
subsection
223(2)
and
execution
for
such
amount
has
been
returned
unsatisfied
in
whole
or
in
part;
(b)
the
corporation
has
commenced
liquidation
or
dissolution
proceedings
or
has
been
dissolved
and
a
claim
for
the
amount
of
the
corporation's
liability
referred
to
in
that
subsection
has
been
proved
within
six
months
after
the
earlier
of
the
date
of
commencement
of
the
proceedings
and
the
date
of
dissolution;
or
(c)
the
corporation
has
made
an
assignment
or
a
receiving
order
has
been
made
against
it
under
the
Bankruptcy
Act
and
a
claim
for
the
amount
of
the
corporation's
liability
referred
to
in
that
subsection
has
been
proved
within
six
months
after
the
date
of
the
assignment
or
receiving
order.
(3)
A
director
is
not
liable
for
a
failure
under
subsection
(1)
where
he
exercised
the
degree
of
care,
diligence
and
skill
to
prevent
the
failure
that
a
reasonably
prudent
person
would
have
exercised
in
comparable
circumstances.
(4)
No
action
or
proceedings
to
recover
any
amount
payable
by
a
director
of
a
corporation
under
subsection
(1)
shall
be
commenced
more
than
two
years
after
he
last
ceased
to
be
a
director
of
that
corporation.
(5)
Where
execution
referred
to
in
paragraph
(2)(a)
has
issued,
the
amount
recoverable
from
a
director
is
the
amount
remaining
unsatisfied
after
execution.
(6)
Where
a
director
pays
an
amount
in
respect
of
a
corporation's
liability
referred
to
in
subsection
(1)
that
is
proved
in
liquidation,
dissolution
or
bankruptcy
proceedings,
he
is
entitled
to
any
preference
that
Her
Majesty
in
right
of
Canada
would
have
been
entitled
to
had
such
amount
not
been
so
paid
and,
where
a
certificate
that
relates
to
such
amount
has
been
registered,
he
is
entitled
to
an
assignment
of
the
certificate
to
the
extent
of
his
payment,
which
assignment
the
Minister
is
hereby
empowered
to
make.
(7)
A
director
who
has
satisfied
a
claim
under
this
section
is
entitled
to
contribution
from
the
other
directors
who
were
liable
for
the
claim.
The
charging
provision
is
in
subsection
(1).
Subsections
(2)
to
(7)
are
ancillary
and
limiting
provisions.
The
liability
of
directors
for
amounts
deducted
under
the
Canada
Pension
Plan
and
the
Unemployment
Insurance
Act,
1971,
but
not
remitted
is
created
by
sections
22.1
and
68.1
of
those
statutes
respectively.
They
read:
Canada
Pension
Plan
22.1
(1)
Where
an
employer
who
fails
to
deduct
or
remit
an
amount
as
and
when
required
under
subsection
22(1)
is
a
corporation,
the
persons
who
were
the
directors
of
the
corporation
at
the
time
when
the
failure
occurred
are
jointly
and
severally
liable,
together
with
the
corporation,
to
pay
to
Her
Majesty
that
amount
and
any
interest
or
penalties
relating
thereto.
(2)
Subsections
227.1(2)
to
(7)
of
the
Income
Tax
Act
apply,
with
such
modifications
as
the
circumstances
require,
in
respect
of
a
director
of
a
corporation
referred
to
in
subsection
(1).
(3)
The
provisions
of
this
Act
respecting
the
assessment
of
an
employer
for
an
amount
payable
by
him
under
this
Act
and
respecting
the
rights
and
obligations
of
an
employer
so
assessed
apply
in
respect
of
a
director
of
a
corporation
in
respect
of
an
amount
payable
by
the
director
under
subsection
(1)
in
the
same
manner
and
to
the
same
extent
as
if
the
director
were
the
employer
referred
to
in
those
provisions.
Unemployment
Insurance
Act,
1971
68.1
(1)
Where
an
employer
who
fails
to
deduct
or
remit
an
amount
as
and
when
required
under
subsection
68(1)
is
a
corporation,
the
persons
who
were
the
directors
of
the
corporation
at
the
time
when
the
failure
occurred
are
jointly
and
severally
liable,
together
with
the
corporation,
to
pay
to
Her
Majesty
that
amount
and
any
interest
or
penalties
relating
thereto.
(2)
Subsections
227.1(2)
to
(7)
of
the
Income
Tax
Act
apply,
with
such
modifications
as
the
circumstances
require,
in
respect
of
a
director
of
a
corporation
referred
to
in
subsection
(1).
(3)
The
provisions
of
this
Part
respecting
the
assessment
of
an
employer
for
an
amount
payable
by
him
under
this
Act
and
respecting
the
rights
and
obligations
of
an
employer
so
assessed
apply
in
respect
of
a
director
of
a
corporation
in
respect
of
an
amount
payable
by
the
director
under
subsection
(1)
in
the
same
manner
and
to
the
same
extent
as
if
the
director
were
the
employer
referred
to
in
those
provisions.
In
each
case
the
liability
is
created
by
subsection
(1)
while
subsection
(2)
makes
the
ancillary
and
limiting
provisions
of
subsections
227.1(2)
to
(7)
of
the
Income
Tax
Act
applicable,
mutatis
mutandis.
By
no
process
of
gymnastics
can
the
assessment
“in
respect
of
Liability
under
Section
227.1
of
the
Income
Tax
Act"
be
taken
to
include
other
liabilities
imposed
under
other
statutes.
It
may
indeed
be
that
the
Tax
Court
is
without
jurisdiction
to
deal
with
objections
and
appeals
under
the
Canada
Pension
Plan
and
the
Unemployment
Insurance
Act,
1971,
but
since
the
Minister
failed
to
assess
the
respondent
under
those
two
statutes,
there
can
be
no
question
as
to
the
jurisdiction
of
the
Tax
Court
to
grant
an
extension
of
time
for
filing
a
notice
of
objection
in
respect
of
the
only
assessment
the
Minister
did
make
against
the
respondent,
namely,
an
assessment
under
the
Income
Tax
Act.
The
section
28
application
will
accordingly
be
dismissed.
Application
dismissed.
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