4528957 Manitoba Ltd. c. M.R.N., 2009 DTC 1218, 2009 TCC 298 -- summary under Onus

The Minister assessed the taxpayer under s. 153(1) of the Income Tax Act and the taxpayer filed a Notice of Objection under the Canada Pension Plan Act, believing the assessments relate to Canada Pension Plan matters. The Minister's motion to dismiss the appeal for being brought under the wrong Act was dismissed given that the Minister had put forward no assumptions of fact to support the reassessment either in the Minister's reply or at the hearing, and in light of the procedural delays and difficulties the taxpayer (who was self-represented) had encountered.