Samantha Jennings

The appellant appealed reassessments for the 2000 to 2003 taxation years.

The Crown moved to quash the appeal because the appellant failed to serve a timely notice of objection.

The Tax Court found that the notice of objection was served 15 years after the deadline and 14 years after the deadline to request an extension of time.

The appeal was quashed.

The appellant appealed his income tax assessments for the 2016 and 2017 taxation years, seeking relief on the basis that his former employer withheld but failed to remit income tax from his pay.

The Crown brought a motion to quash the appeal for lack of jurisdiction.

The Tax Court of Canada quashed the appeal, holding that the failure of an employer to remit withheld taxes is a collection problem under subsection 222(2) of the Income Tax Act, which falls within the exclusive jurisdiction of the Federal Court.

The appellant, a visiting registered nurse, appealed reassessments of his 2015, 2016, 2017, and 2018 taxation years that reduced or denied certain employment expenses.

The Tax Court of Canada found that the appellant did not qualify for deductions under paragraph 8(1)(f) as he did not sell property or negotiate contracts.

The court also found that the appellant did not meet the requirements for home office deductions under subsection 8(13).

While the appellant was entitled to deduct certain travel and motor vehicle expenses, he failed to provide evidence supporting the quantum of those expenses.

The appeals were dismissed without costs.