Mr. Gillies sought a Tax Court decision regarding his 2016 and 2017 taxation years that he was not responsible to the Minister for tax under the Act that his then employer had withheld from income paid to him qua employee, but had not remitted to the Minister. After referring (at para. 14) to the statement in Boucher that “Parliament has not empowered the Tax Court to determine a dispute as to whether or not tax has been withheld at source from particular payments” and (at para. 15) to that in McIntosh that “the jurisdiction of this Court is limited to appeals from an assessment”, Russell J concluded (at para. 16):
I will issue judgment quashing this appeal, on the basis that this Court is without jurisdiction to address the matter of an employer withholding but not remitting tax payable under the Act, which is “a collection problem” falling within subsection 222(2) of the Income Tax Act, which assigns jurisdiction to the Federal Court.