Docket: 2008-2842(IT)G
BETWEEN:
JAMES SZOLLOSI BENS,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Status hearing heard on February 9, 2011 at
Vancouver, British Columbia
By: The Honourable
Justice C.H. McArthur
Appearances:
|
For the Appellant:
|
The
Appellant himself
|
|
Counsel for the Respondent:
|
Johanna Russell
|
____________________________________________________________________
ORDER
The Appellant
shall make his best efforts to provide the Respondent with relevant financial
records, information and documentation in response to undertakings made October
14, 2010 by February 28, 2011.
The
Appellant shall take all reasonable efforts to satisfy all past undertakings
made by March 31, 2011 and, in the same manner, complete any new undertakings
by May 2, 2011.
The
hearing shall proceed in any event at the Tax Court of Canada, 701 West Georgia Street, 6th Floor, Vancouver,
British Columbia,
commencing at 9:30 a.m., on Monday, May 16, 2011, for a duration of
one day.
Signed at Ottawa, Canada, this 21st day
of February 2011.
" Cameron McArthur "
Docket: 2009-2661(GST)G
BETWEEN:
JAMES SZOLLOSI BENS,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Status hearing heard on February 9, 2011 at
Vancouver, British Columbia
By: The Honourable Justice C.H. McArthur
Appearances:
|
For the
Appellant:
|
The Appellant himself
|
|
Counsel for the
Respondent:
|
Johanna Russell
|
____________________________________________________________________
ORDER
The Appellant
shall make his best efforts to provide the Respondent with relevant financial
records, information and documentation in response to undertakings made October
14, 2010 by February 28, 2011.
The
Appellant shall take all reasonable efforts to satisfy all past undertakings
made by March 31, 2011 and, in the same manner, complete any new undertakings
by May 2, 2011.
The
hearing shall proceed in any event at the Tax Court of Canada, 701 West Georgia Street, 6th Floor, Vancouver,
British Columbia, commencing at 9:30 a.m., on Monday, May 16,
2011, for a duration of one day.
Signed at Ottawa, Canada,
this 21st day of February 2011.
" Cameron McArthur "
Citation: 2011 TCC 109
Date: 20110221
Docket: 2008-2842(IT)G
2009-2661(GST)G
BETWEEN:
JAMES SZOLLOSI BENS,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR ORDER
McArthur J.
[1]
This Appeal deals with
unreported business income ($39,914 for 2003 and $155,000 for 2004), disallowed
expenses ($91,563 for 2003 and $111,000 for 2004) and penalties.
[2]
A Notice of Appeal was
filed September 8, 2008 and an Amended Reply on December 4, 2008.
[3]
Since that time, there
have been numerous delays on the part of the Appellant, his two accountants and
two lawyers. This is the second Status Hearing and the fifth Tax Court judge to
render an order.
[4]
The second lawyer (D.
Strebchuk) to act on the Appellant’s behalf withdrew November 18, 2010, where
he stated to the Appellant, in part:
1. given that on a consistent or ongoing
basis since May 31, 2010, you have neglected, failed or refused to provide our
office with the proper instructions or adhere to the advice and direction
provided to you by our office in the within Actions, we are unwilling and/or
unable to provide further representation on your behalf in the within Actions.
Accordingly, we respectfully demand that you consider this correspondence as
the written notice that our office intends to cease to act as counsel of record
on your behalf in the within Actions.
…
3. … we respectfully request (as a matter of
courtesy) that if you remain intent upon advancing the Claims, then you
forthwith retain and instruct alternate counsel to advance the Claims in order
to avoid same being forever barred, including pursuant to statutory or common
law authority; and
[5]
The Appellant ignored
this letter and did not pick up the notice of this Status Hearing sent by
registered mail on December 20, 2010 and returned to sender (Tax Court of
Canada).
[6]
With an abundance of
caution and tolerance, I will not dismiss the Appeal for delay. The Appellant
is given a final opportunity to have his Appeal heard on its merits at the Tax Court of Canada, 701 West Georgia Street, 6th Floor, Vancouver, British Columbia,
commencing at 9:30 a.m., on Monday, May 16, 2011, for a duration of
one day.
Signed at Ottawa, Canada, this 21st day of February 2011.
"Cameron McArthur"
CITATION: 2011 TCC 109
COURT FILE NO.: 2008-2842(IT)G and 2009-2661(GST)G
STYLE OF CAUSE: JAMES SZOLLOSI BENS AND HER MAJESTY THE QUEEN
PLACE OF HEARING: Vancouver,
British Columbia
DATE OF HEARING: February 9, 2011
REASONS FOR ORDER
BY: The Honourable Justice C.H. McArthur
DATE OF ORDER: February 21, 2011
APPEARANCES:
|
For the
Appellant:
|
The Appellant himself
|
|
Counsel for the
Respondent:
|
Johanna Russell
|
COUNSEL OF RECORD:
For the Appellant:
Name: n/a
Firm:
For the
Respondent: Myles J. Kirvan
Deputy
Attorney General of Canada
Ottawa,
Canada
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