The Québec Court of Appeal Confirms the Tax Court of Canada’s Exclusive Jurisdiction in Claims Related to Income Tax Assessments

Par Sarah D. PinsonnaultRevenu Québec In Stephkan Holdings Inc. c. Agence du revenu du Canada, 2013 QCCA 1651, taxpayers are once again reminded that they cannot bypass the tax assessment appeal process set forth in the Income Tax Act by presenting motions before courts that lack jurisdiction over this subject matter. BackgroundA summary of the trial decision can be read here. In short, following an audit and tax assessments, the Appellants entered into an agreement with the Canada Revenue Agency (“CRA”) whereby the Appellants would be exempt from further adjustments for the tax years in question. Despite this, slightly more than a year later, the CRA issued notices of assessment to the Appellants.In response, the Appellants, inter alia, filed a motion before the Superior Court of Québec seeking the homologation of this agreement. Deeming this to be a “collateral attack on an assessment for federal tax”, the CRA then filed… Lire la suite