Pratte
J
A
.:
The
applicant
attacks
orders
of
the
Tax
Court
of
Canada
refusing
him
leave
to
amend
two
appeals
pursuant
to
paragraph
165(7)(b)
of
the
Income
Tax
Act
J
This
paragraph
reads
as
follows:
165.(7)
Where
a
taxpayer
has
served
in
accordance
with
this
section
a
notice
of
objection
to
an
assessment
and
thereafter
the
Minister
reassesses
the
tax,
interest,
penalties
or
other
amount
in
respect
of
which
the
notice
of
objection
was
It
is
common
ground
that
the
appeals
which
the
applicant
wished
to
amend
had
already
been
disposed
of
by
two
consent
judgments
of
the
Tax
Court.
It
follows
that
those
appeals
could
not
be
amended
since
an
appeal
which
has
been
disposed
of
no
longer
exists.
In
effect,
the
applicant,
in
making
these
motions
before
the
Tax
Court,
did
not
intend
to
re-open
the
two
appeals.
His
purpose
was
to
challenge
the
correctness
of
the
reassessments
made
by
the
Minister
following
the
two
consent
judgments.
However,
the
only
proper
way
to
do
that
was
to
object
to
and
appeal
from
those
reassessments.
The
Tax
Court
made
no
error
in
deciding
as
it
did.
The
applications
will,
therefore,
be
dismissed.
Application
dismissed.
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