The respondent brought a motion to quash the appellant's appeal on the basis that the Tax Court lacked jurisdiction and a condition precedent was not met.
The appellant sought to appeal the Minister's refusal to extend the time to file a late replacement property election under subsection 220(3.2) of the Income Tax Act.
The Court held that the Minister's decision was discretionary and not an assessment or determination giving rise to appeal rights to the Tax Court.
Furthermore, the appellant failed to object to the original assessment.
The motion to quash was granted.
