Docket: 2012-414(IT)I
BETWEEN:
TIMOTHY D. RENNIE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Appeal called for hearing on June 19, 2012 at Vancouver, British Columbia
Before: The Honourable
Justice J.M. Woods
Appearances:
|
For the
Appellant:
|
No
one appeared
|
|
Counsel for the Respondent:
|
Dawn Francis
|
____________________________________________________________________
JUDGMENT
The
appeal with respect to assessments made under the Income Tax Act for the
2009 and 2010 taxation years is dismissed.
Signed at Toronto,
Ontario this 27th day of June 2012.
“J. M. Woods”
Citation: 2012 TCC 231
Date: 20120627
Docket: 2012-414(IT)I
BETWEEN:
TIMOTHY D. RENNIE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
Woods J.
[1]
The appellant, Timothy Rennie,
filed a notice of appeal relating to the disallowance of the northern allowance
in assessments made under the Income Tax Act for the 2009 and 2010
taxation years.
[2]
In his reply, the Minister stated that a motion to
quash the appeal would be made because Mr. Rennie had failed to file notices of
objection with the Canada Revenue Agency as required by the applicable
legislation.
[3]
Mr. Rennie did not appear in Court
on the day that the appeal was scheduled for hearing. Counsel for the
respondent indicated that she had been in contact with Mr. Rennie and that he
had informed her that he was not able to attend the hearing because he was
working up north.
[4]
Counsel also indicated that she
informed Mr. Rennie that he could seek an adjournment of the hearing by
applying to the Court. To my knowledge, no adjournment request was made.
[5]
Counsel for the respondent asked
that the appeal be quashed on the basis of the motion because no notices of
objection were filed. In making this request, counsel indicated that Mr. Rennie
was still in time to request an extension of time to file a notice of objection
for the 2010 taxation year. She did not wish to deprive Mr. Rennie of the
opportunity to make this request. In the alternative, counsel asked that the
appeal be dismissed for failure to appear.
[6]
I have decided that it is
appropriate to dismiss the appeal on the basis that Mr. Rennie failed to
appear. I am reluctant to decide on the basis of the motion because I have not
heard Mr. Rennie’s position.
[7]
Although the appeal will be
dismissed, this is not necessarily the end of the road for Mr. Rennie in this
appeal. Section 18.21 of the Tax Court of Canada Act permits this
decision to be reversed if a timely application is made to the Court and good
reasons are provided for failing to appear.
[8]
Section 18.21 reads:
18.21 (1) Where
an appellant does not appear on the day fixed for the hearing, or obtain an
adjournment of the hearing, of an appeal, the Court shall, on application by
the respondent and whether or not the appellant has received notice of the
application, order that the appeal be dismissed, unless the Court is of the
opinion that circumstances justify that the appeal be set down for hearing at a
later date.
(2) An
appellant whose appeal has been dismissed pursuant to subsection (1) may apply
to have the order of dismissal set aside and the appeal set down for hearing.
(3) The
Court may set aside an order of dismissal made under subsection (1) where
(a) it would have been
unreasonable in all the circumstances for the appellant to have attended the
hearing; and
(b) the appellant applied to
have the order of dismissal set aside as soon as circumstances permitted the
application to be brought but, in any event, not later than one hundred and
eighty days after the day on which the order was mailed to the appellant.
[9]
It is not clear whether or not Mr.
Rennie wishes to pursue the appeal. If he does, an application may be made to
the Court as provided for in section 18.21.
[10]
The appeal will be dismissed.
Signed at Toronto,
Ontario this 27th day of June 2012.
“J. M. Woods”
CITATION: 2012 TCC 231
COURT FILE NO.: 2012-414(IT)I
STYLE OF CAUSE: TIMOTHY D. RENNIE v.
HER
MAJESTY THE QUEEN
PLACE OF HEARING: Vancouver,
British Columbia
DATE OF HEARING: June 19, 2012
REASONS FOR JUDGMENT BY: The
Honourable Justice J.M. Woods
DATE OF JUDGMENT: June 27, 2012
APPEARANCES:
|
For the Appellant:
|
No one appeared
|
|
Counsel for the
Respondent:
|
Dawn Francis
|
COUNSEL OF RECORD:
For the Appellant:
Name: n/a
Firm:
For the
Respondent: Myles J. Kirvan
Deputy
Attorney General of Canada
Ottawa, Ontario
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