Federal Court of Appeal Decisions

CORAM:      THE CHIEF JUSTICE

     PRATTE J.A.

     LINDEN J.A.

     A-293-96

BETWEEN:

     WILLIAM LEHNER

     Applicant

     - and -

     MINISTER OF NATIONAL REVENUE

     Respondent

    

     A-294-96

BETWEEN:

     WILLIAM LEHNER

     Applicant

     - and -

     MINISTER OF NATIONAL REVENUE

     Respondent

     REASONS FOR JUDGMENT OF THE COURT

     (Delivered from the Bench at Saskatoon, Saskatchewan,

     on Tuesday, April 8, 1997)

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.¹

     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.

     "Louis Pratte"

     J.A.

CORAM:      THE CHIEF JUSTICE

     PRATTE J.A.

     LINDEN J.A.

     A-293-96

BETWEEN:

     WILLIAM LEHNER

     Applicant

     - and -

     MINISTER OF NATIONAL REVENUE

     Respondent

    

     A-294-96

BETWEEN:

     WILLIAM LEHNER

     Applicant

     - and -

     MINISTER OF NATIONAL REVENUE

     Respondent

Heard at Saskatoon, Saskatchewan, on Tuesday, April 8, 1997.

Judgment rendered from the Bench on Tuesday, April 8, 1997.

REASONS FOR JUDGMENT OF THE COURT BY:      PRATTE J.A.

     IN THE FEDERAL COURT OF APPEAL

     A-293-96

BETWEEN:

     WILLIAM LEHNER

     Applicant

     - and -

     MINISTER OF NATIONAL REVENUE

     Respondent

    

     A-294-96

BETWEEN:

     WILLIAM LEHNER

     Applicant

     - and -

     MINISTER OF NATIONAL REVENUE

     Respondent

     REASONS FOR JUDGMENT

     OF THE COURT

__________________

¹      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 served or makes an additional assessment in respect thereof and sends to the taxpayer a notice of the reassessment or of the additional assessment, as the case may be, the taxpayer may, without serving a notice of objection to the reassessment or additional assessment,                  ...                  ( b)      amend any appeal to the Tax Court of Canada that has been instituted with respect to the assessment by joining thereto an appeal in respect of the reassessment or the additional assessment in such manner and on such terms, if any, as the Tax Court of Canada directs.