Date: 20121022
Docket: A-8-12
Citation: 2012
FCA 264
CORAM: SHARLOW J.A.
DAWSON J.A.
TRUDEL J.A.
BETWEEN:
JOHN
P.T. MIDDLEBROOK
Appellant
and
HER
MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, on October 22, 2012.
Judgment delivered from
the Bench at Toronto, Ontario, on October 22, 2012.
REASONS FOR JUDGMENT OF THE COURT BY: DAWSON J.A.
Date: 20121022
Docket: A-8-12
Citation: 2012 FCA 264
CORAM: SHARLOW
J.A.
DAWSON J.A.
TRUDEL
J.A.
BETWEEN:
JOHN P.T. MIDDLEBROOK
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
OF THE COURT
(Delivered from the Bench at Toronto, Ontario on October 22, 2012)
DAWSON J.A.
[1]
This
is an appeal from an order of the Tax Court of Canada, rendered orally in Court
File No. 2009-3861 (IT)G, which dismissed for delay the appellant's appeal from
assessments made under the Income Tax Act for the 2000, 2001 and 2002 taxation
years.
[2]
The
order under appeal is a discretionary order.
[3]
Without
endorsing everything said by the Judge, we have not been persuaded that the
Judge erred in law or exercised his discretion pursuant to any wrong principle.
Nor have we been persuaded that the Judge failed to observe any principle of
natural justice or procedural fairness. Further, we are satisfied that there
was sufficient evidence of delay to support the Judge's order.
[4]
It
follows that the appeal will be dismissed with costs.
“Eleanor
R. Dawson”
FEDERAL COURT OF
APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
DOCKET: A-8-12
APPEAL
FROM THE ORDER OF THE HONOURABLE MR. JUSTICE MARGESON OF THE TAX COURT OF
CANADA DATED DECEMBER 8, 2012, FILE NO. 2009-3861 (IT)G.
STYLE
OF CAUSE: JOHN P.T. MIDDLEBROOK
v. HER MAJESTY
THE QUEEN
PLACE OF HEARING: Toronto, Ontario
DATE OF HEARING: October 22, 2012
REASONS FOR JUDGMENT OF
THE COURT BY: (SHARLOW, DAWSON &
TRUDEL JJ.A.)
DELIVERED FROM THE
BENCH BY: DAWSON J.A.
APPEARANCES:
|
Michelle Theberge
|
FOR
THE APPELLANT
|
|
Sharon Lee
Donna
Dorosh
|
FOR
THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Theberge Professional Corporation
Toronto, Ontario
|
FOR
THE APPELLANT
|
|
MYLES J. KIRVAN
Deputy
Attorney General of Canada
|
FOR
THE RESPONDENT
|
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