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Appeal Court Dicta

Federal Tax - Interaction With Provincial Tax Statutes

. Nagel v. Canada

In Nagel v. Canada (Fed CA, 2022) the Federal Court of Appeal considered the interaction between federal and provincial income tax statutes:
[19] Provincial income taxes are imposed under provincial income tax legislation—of relevance to Ms. Nagel, Nova Scotia’s Income Tax Act, R.S.N.S .1989, c. 217 (the NS Tax Act) and Saskatchewan’s Income Tax Act, 2000, S.S. 2000, c. I-2.01 (the Sask Tax Act). Those provincial income tax statutes expressly make many provisions from the Income Tax Act—including sections 165 (objections) and 169 (appeals of assessments)—applicable as if they were a part of the provincial statute. However, it does not mean that the Income Tax Act rather than the provincial income tax legislation applies. The provincial income tax statutes tell us how any Income Tax Act provisions made applicable are to be read when they are being applied for provincial income tax purposes: see s. 2(10) of the NS Tax Act and s. 3 of the Sask Tax Act.

[20] As the Tax Court noted, the Supreme Court of Nova Scotia has jurisdiction to hear appeals of assessments under the NS Tax Act: section 64 of the NS Tax Act; the Court of Queen’s Bench of Saskatchewan has jurisdiction to hear appeals of assessments under the Sask Tax Act: section 98 of the Sask Tax Act. These statutes state that on such an appeal the relevant provincial court can determine an individual’s residence for the purposes of the statute. However, it appears that the provincial statutes—like the Income Tax Act—permit an assessment to be appealed, but not a notice no provincial tax is payable.

[21] While the CRA may administer the provincial income tax legislation for the provinces, I agree the Tax Court has no jurisdiction to determine Ms. Nagel’s residence for provincial tax purposes.


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