Sanchez v. The King

Sanchez v. The King
Court (s) Database
Tax Court of Canada Judgments
Date
2023-05-25
Neutral citation
2023 TCC 73
File numbers
2022-2859(IT)G
Judges and Taxing Officers
Patrick J. Boyle
Subjects
Income Tax Act
Decision Content
Docket: 2022-2859(IT)G
BETWEEN:
JEAN NOËL SANCHEZ,
Appellant,
and
HIS MAJESTY THE KING,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
Before: The Honourable Justice Patrick Boyle
ORDER
The motion filed by the respondent on February 10, 2023 to strike the appellant’s Notice of Appeal is granted with costs.
Signed at Montreal, Canada, this 25th day of May 2023.
“Patrick Boyle”
“Boyle J.”
Translation certified true
on this 10th day of October 2024.
Vera Roy, Jurilinguist
Citation: 2023 TCC 73
Date: 20230525
Docket: 2022-2859(IT)G
BETWEEN:
JEAN NOËL SANCHEZ,
Appellant,
and
HIS MAJESTY THE KING,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
REASONS FOR ORDER
Boyle J.
[1] The respondent has filed a motion to strike the appellant’s Notice of Appeal on the grounds that the Court lacks jurisdiction to hear the appeal and to grant the relief sought.
[2] The Court’s lack of jurisdiction to hear the appellant’s appeal stems from the fact that the appeal does not involve a tax assessment for which the appellant has filed a Notice of Objection, as required in subsection 165(1) of the Income Tax Act (“ITA”).
[3] The Court’s lack of jurisdiction to grant the relief sought in the Notice of Appeal flows from the fact that the appellant is seeking relief in damages, judicial declarations and injunctions against the Canada Revenue Agency. However, none of these options fall within the powers conferred on the Court in particular by subsection 171(1) of the ITA or subsection 12(1) of the Tax Court of Canada Act.
[4] The submissions that the appellant made in response to this motion do not allege the contrary and, furthermore, do not respond to the respondent’s motion.
[5] The appellant should consider whether some or all of his arguments can be restated to have them fall within the jurisdiction of the Federal Court of Canada.
[6] The respondent’s motion is allowed with costs.
Signed at Montreal, Canada, this 25th day of May 2023.
“Patrick Boyle”
“Boyle J.”
Translation certified true
on this 10th day of October 2024.
Vera Roy, Jurilinguist
CITATION:
2023 TCC 73
COURT FILE NO.:
2022-2859(IT)G
STYLE OF CAUSE:
JEAN NOËL SANCHEZ AND HIS MAJESTY THE KING
REASONS FOR ORDER:
The Honourable Justice Patrick Boyle
DATED:
May 25, 2023
APPEARANCES:
For the Appellant:
The Appellant on his own behalf
Counsel for the Respondent:
Nancy Azzi
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent:
Shalene Curtis-Micallef
Deputy Attorney General of Canada
Ottawa, Canada