- Parties: The appellant was Harry Lawrence Nutter. The respondent was the Minister of National Revenue.

- Subject Matter: The Tax Court of Canada (TCC) quashed the appellant’s appeal relating to taxation years 2016–21. The TCC found the appellant’s notices of objections for the 2016, 2017, and 2020 taxation years invalid as they failed to identify the disputed assessments. Regarding the 2018 and 2021 taxation years, the TCC quashed the appeals on the basis that they fell beyond the scope of its jurisdiction.

- Ruling: The appeal court partly allowed the appeal and remitted the matter back to the TCC as it pertained solely to the 2018 and 2021 taxation years. The appeal court held that the TCC erred in law when it quashed the appeal of the 2018 and 2021 taxation years on the basis that the appellant served valid notices of objection with respect to those years. The appeal court noted that valid notices of objections entitled the appellant to appeal to the TCC under s. 169(1)(b) of the Income Tax Act. However, the appeal court found no palpable and overriding error on the TCC’s part in quashing the appeal of the taxation years 2016, 2017, and 2020.

- Date: The hearing was set on Nov. 12, 2024. The court released its decision on Nov. 12, 2024.

- Venue: This was a federal case before the Federal Court of Appeal.

- Amount: The appeal court ordered that each party bear its own costs because success was divided in the appeal.