MacIsaac v. The Queen, 83 DTC 5258, [1983] CTC 213 (FCTD) -- summary under Section 169

A statement of claim requesting the issuance of a writ of mandamus (directing the Minister to exclude $40,411 from the taxpayer's 1979 return) and of prohibition (prohibiting the further collection of 1979 taxes) was thus in substance a purported appeal from the notice of assessment for the 1979 taxation year. The appeal thus was a nullity because the taxpayer had not filed a notice of objection. Furthermore, the taxpayer could not rely on alleged commitments made by Department employees after the time for filing a notice of objection had expired.