Teskey T.C.J. (orally):
HIS HONOUR: This appeal came on for hearing this 16th day of September.
The Respondent produced a motion to have the appeal dismissed as the Appellant in essence was not appealing the assessment of tax for the taxation year 1996. The Respondent asked to put the Appellant in the witness box, and the Appellant said, well I want to make a statement. A statement he gave, and it’s accepted, and therefore there is no need for him to be sworn and put formally in the box.
The Appellant objects to the form of the Notice of Assessment and in particularly the last two lines, which says, Previous Account Balance, debit 202,554.84, Balance Due, debit 202,554.84.
I explained to the Appellant that the assessment of tax and the notice thereof are two different things, that under the Act the jurisdiction of the Tax Court of Canada is to determine whether the assessment of federal tax is correct.
As the Appellant pointed out to me, under Section 152(8), the assessment is deemed valid and binding. The Appellant does not take issue with the federal tax assessed for the year 1996, $90.32, and does not take issue with the Canadian Pension Plan contribution payable of $857.76, and in fact he has paid both. He does take issue and strongly denies the validity of the amount. Previous Account Balance, $202,554.84.
I have explained to him that this is not before me, that the only matters before me today is the assessment of federal tax and the amount of the Canadian Pension Plan contribution, and that, in my dismissal of his appeal, it has absolutely nothing to do with the last two lines in the Notice of Assessment under the heading Previous Account Balance and Balance Due. That is not part of the assessment of tax for the year 1996. For those reasons the appeal is dismissed.
Appeal dismissed.
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