Canada v. Roitman, 2006 DTC 6514, 2006 FCA 266 -- summary under Subsection 152(8)

In granting a motion of the Crown to strike out a Statement of Claim of the taxpayer, which sought damages against the Crown on the basis that the Crown had engaged in deliberate conduct to deny the taxpayer the benefit of the law, Décary J.A. noted (at p. 6516) that "it is settled law that the Federal Court does not have jurisdiction to award damages or grant any other relief that is sought on the basis of an invalid reassessment of tax unless the reassessment has been overturned by the Tax Court", and that "it is settled law that the Tax Court of Canada does not have jurisdiction to set aside an assessment on the basis of abuse of process or abuse of power ...".