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MacKinnon v. Canada
A-469-02
2003 FCA 158, Noël J.A.
25/3/03
4 pp.
Appeal from Motions Judge's decision ((2002), 222 F.T.R. 306) that majority of tax debt pertaining to appellant's 1979 through 1982 and 1997 taxation years not extinguished by operation of British Columbia Limitations Act--Cross-appeal by respondent on part of decision holding that remaining portions of appellant's tax debt statute barred--Cross-appeal abandoned at beginning of hearing as recent S.C.C. decision in Markevich v. Canada, [2003] 1 S.C.R. 94 dispositive thereof --Markevich also dispositive of appeal--Appeal, cross-appeal dismissed--Limitation period begins to run as of time when tax debt comes into existence and delay prescribed by Income Tax Act (ITA), s. 225.1 expires (90 days after mailing of notice of assessment)--That registration of certificate with Federal Court in accordance with ITA, s. 223(3) operating to renew limitation period reaffirmed in Markevich--To extent that Minister's certificate of January 1988 reflecting amounts relating to 1979, 1980 taxation years, they are statute barred unless they are additional taxes or Canada Pension Plan contributions, related interests, penalties arising from April 16, 1984 reassessments issued with respect to appellant's 1979, 1980 taxation years--Certificate only operating to renew limitation period with respect to amounts reflected therein not statute barred as of date of registration of certificate--Amounts statute barred as of that date excluded-- Limitation Act, R.S.B.C. 1996, c. 266--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 225.1.