January 23, 2024

Zachary v. The King, 2024 TCC 8

Case Summary

The applicant, a Status Indian, applied for an extension of time to file notices of objection for the 2014 to 2017 taxation years. He argued that as a Treaty Indian, he was not a citizen of Canada and was exempt from paying income tax, rendering the procedural requirements of the Income Tax Act inapplicable to him. The Tax Court of Canada dismissed the application, holding that Status Indians are citizens of Canada and are subject to the procedural requirements of the Act. Because the applicant failed to meet the statutory deadlines and preconditions for requesting an extension of time, the Court lacked jurisdiction to grant the application.

January 23, 2024

Zachary v. The King, 2024 TCC 8

Case Summary

The applicant, a Status Indian, applied for an extension of time to file notices of objection for the 2014 to 2017 taxation years. He argued that as a Treaty Indian, he was not a citizen of Canada and was exempt from paying income tax, rendering the procedural requirements of the Income Tax Act inapplicable to him. The Tax Court of Canada dismissed the application, holding that Status Indians are citizens of Canada and are subject to the procedural requirements of the Act. Because the applicant failed to meet the statutory deadlines and preconditions for requesting an extension of time, the Court lacked jurisdiction to grant the application.