Background:

• Ross Johnson, a member of the Six Nations of the Grand River Territory, disputed tax assessments related to cigarette imports in 2005.
• Johnson paid excise tax, duty, and GST totaling $394,194.61 on the imports.
• A Customs Compliance Verification in 2007 by Canada Border Services Agency (CBSA) led to disputes about tax liabilities.

Key Issues:

1. Tax Objections and Rebate Requests:

   • Johnson contested the taxes, claiming exemptions as a member of a First Nation community.
   • He sought a rebate for taxes paid, but his 2017 request was denied by the Canada Revenue Agency (CRA).

2. Tax Court Appeal and Procedural Issues:

   • Johnson appealed the CRA decision and requested an extension of time to file his appeal to the Tax Court.
   • The Tax Court dismissed his application, citing missed deadlines and procedural non-compliance.

3. Federal Court of Appeal's Analysis:

   • The court examined the applicability of various tax statutes.
   • It addressed whether Johnson correctly filed a notice of objection under the Excise Tax Act (ETA) and other related acts.
   • The court found procedural errors in Johnson's approach, including incorrect application procedures and missed deadlines.

Court's Decision:

• The Federal Court of Appeal dismissed Johnson's appeal.
• The court highlighted procedural missteps and lack of compliance with statutory requirements for tax objections and appeals.

Conclusion:

• The court upheld the Tax Court's dismissal of Johnson's application.
• The ruling emphasized the importance of adhering to procedural and statutory requirements in tax disputes and appeals.