Words and Phrases - "assess"

A purported assessment which merely indicated that the taxpayer was "technically liable" to pay an amount, but that Revenue Canada would not take collection action provided that the liability was eliminated through the making of expenditures by the taxpayer by year end, was a nullity. After stating (at p. 6473) that "To 'assess' in terms of the Act must mean all or either of 'to calculate, to compute and to fix and to determine,'" and that since the computation and determination of the amount due under s. 195(2) already had been done by Parliament, there was nothing for the Minister to assess, Muldoon J stated (at p. 6474):

One wonders why the Minister, or his Deputy or their officials, in conveying whatever message they intended to convey on June 3, 1985, chose to make a Notice of Assessment form the vehicle. There was no Part VIII tax due to assess at that time. Nor was the Minister then demanding payment as his words and deeds amply demonstrate. Since that form of Notice of Assessment signified neither demand nor assessment it amounts to a double nulllity.