INCOME TAX

Reassessment

Appeal from Federal Court’s dismissal of motion to strike statement of claim (2005 FC 1385)—Taxpayer reassessed in accordance with settlement agreement, terms of which precluded filing objection, appeal—Taxpayer commencing proposed class action—Submitting Minister does not have right to knowingly misinterpret law, as did in not applying Canada v. Franklin, 2002 FCA 38—Jurisdiction of Federal Court, Tax Court in claims related to income tax assessments—Appeal allowed—In reality issue legality of notice of assessment, matter within Tax Court’s exclusive jurisdiction—Statement of claim abuse of process in light of settlement agreement.

Canada v. Roitman (A‑535‑05, 2006 FCA 266, Décary J.A., judgment dated 27/7/06, 11 pp.)