Digests

INCOME TAX

                                                                                                Practice

Appeal from Tax Court of Canada decision (2006 TCC 560) not having jurisdiction to hear appeal from reassessments for 2002, 2003 taxation years as Supreme Court of Nova Scotia having exclusive jurisdiction since only provincial taxes impacted by residency issue—Issue before T.C.C. whether appeal could be dismissed on preliminary basis given applicant’s allegation eligible for Northern Residents Allowance which impacts federal taxes owed—As motion to dismiss appeal in effect motion to strike, appellant’s allegation deemed proven—Appeal allowed.

Hiscock v. Canada (A‑411‑06, 2007 FCA 382, Noël J.A., judgment dated 3/12/07, 3 pp.)