Manion v. M.N.R.

Manion v. M.N.R.
Court (s) Database
Tax Court of Canada Judgments
Date
2009-12-03
Neutral citation
2009 TCC 610
File numbers
2009-1923(EI)
Judges and Taxing Officers
Cameron Hugh McArthur
Subjects
Employment Insurance Act
Decision Content
Docket: 2009-1923(EI)
BETWEEN:
PATRICIA G. MANION,
Appellant,
and
THE MINISTER OF NATIONAL REVENUE,
Respondent.
____________________________________________________________________
Amended motion heard by teleconference
on December 3, 2009, at Ottawa, Ontario
By: The Honourable Justice C.H. McArthur
Appearances:
For the Appellant:
The Appellant herself
Counsel for the Respondent:
Darren Prevost
____________________________________________________________________
ORDER
UPON motion by the Respondent for an Order striking the Notice of Appeal on the basis that the Appellant has not filed an objection pursuant to section 165 of the Income Tax Act as a precondition for appealing to this Court;
AND UPON reading the materials filed and upon hearing the Appellant and counsel for the Respondent;
IT IS ORDERED that the purported appeal is quashed.
Signed at Ottawa, Canada, this 5th day of December 2009.
“C.H. McArthur”
McArthur J.
Citation: 200 TCC 610
Date: 20091205
Docket: 2009-1923(EI)
BETWEEN:
PATRICIA G. MANION ,
Appellant,
and
THE MINISTER OF NATIONAL REVENUE,
Respondent.
REASONS FOR ORDER
McArthur J.
[1] This amended motion by the Respondent is for an Order striking the Appellant’s purported appeal on the basis that it is not properly before the Court.
[2] The Appellant’s contention is that the T4s issued to her are in excess of the employment insurance amounts that she actually had. She has advised me that she has an appointment with her Member of Parliament’s assistant who is aware of her position and will attempt to reconcile the amounts in dispute.
[3] I agree with Respondent’s counsel that this Court is not the forum to settle this dispute which cannot be appealed under sections 93 and 103 of the Employment Insurance Act (EIA).
[4] Further, the Appellant has not filed an objection under section 165 of the Income Tax Act (ITA) which is a precondition to appealing to the Tax Court of Canada under section 169 of the ITA.
[5] For these reasons, the purported appeal is quashed.
Signed at Ottawa, Canada, this 3rd day of December 2009.
“C.H. McArthur”
McArthur J.
CITATION: 200 TCC 610
COURT FILE NO.: 2009-1923(EI)
STYLE OF CAUSE: PATRICIA G. MANION and
MINISTER OF NATIONAL REVENUE.
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: December 3, 2009
REASONS FOR ORDER BY: The Honourable Justice C.H. McArthur
DATE OF ORDER: December 5, 2009
APPEARANCES:
For the Appellant:
The Appellant herself
Counsel for the Respondent:
Darren Prevost
COUNSEL OF RECORD:
For the Appellant:
Name: N/A
Firm: N/A
For the Respondent: John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Canada