In Shreedhar v R, 2016 TCC 254, the Crown brought a motion to strike an informal procedure appeal. The Crown claimed that the taxpayer was attempting to appeal from a nil assessment. The Court disagreed because, while the assessment had not assessed tax, it had imposed $2.10 of interest. According to the Court, this meant that the assessment in question was not a nil assessment.
Justice Boyle pointed out that a number of cases have found that tax, penalties and interest are each amounts that are “assessed” under the Act. See Cooper v R, 2009 TCC 236, which also cites Wright et al v R, 2005 TCC 485, McFadyen v R, 2008 TCC 441, and Moledina v R, 2007 TCC 354. From the foregoing cases it follows that an “assessment” is not a nil assessment even if it only assesses interest.
