Docket: 2009-1859(GST)I
BETWEEN:
PASQUALE RUPOLO,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Appeal called for hearing on January 29,
2010 at Toronto, Ontario
By: The Honourable
Justice Judith Woods
Appearances:
|
Agent for the Appellant:
|
John
A. Milewski
|
|
Counsel for the Respondent:
|
Ricky Y.M. Tang
|
____________________________________________________________________
JUDGMENT
The appeal with respect to an assessment made under the Excise
Tax Act for the period from January 1, 2002 to December 31, 2005 is
dismissed.
Each party shall bear their own costs.
Signed at Ottawa, Canada
this 3rd day of February 2010.
“J. M. Woods”
Citation: 2010 TCC 68
Date: 20100203
Docket: 2009-1859(GST)I
BETWEEN:
PASQUALE RUPOLO,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
Woods J.
[1] The appellant, Pasquale Rupolo, appeals an assessment
made under the Excise Tax Act for the period from January 1, 2002 to
December 31, 2005. The dispute relates to an assessment of net tax in the
amount of $19,124.77 and penalties which total $13,049.30.
[2] The appellant elected to have the appeal governed by
the informal procedure.
[3] On January 27, 2010, the representative of the
appellant wrote to the Court seeking an adjournment of the hearing in order to
obtain further information. On the same day, letters were sent to the Canada
Revenue Agency requesting the relevant information.
[4] The adjournment request was made two days before the
appeal was scheduled to be heard. The respondent did not oppose the request.
[5] The application came before the Chief Justice who
denied the request on January 28, 2010.
[6] On January 29, 2010, the appeal was called for hearing.
At that time, the representative for the appellant renewed the request for an
adjournment and he elaborated on the reasons why it was necessary. He indicated
that he did not have the necessary supporting documentation available that day
and that he required a short adjournment to obtain it.
[7] The
problem that I have with the request is that it appears that no effort was made to obtain this information in a
timely manner. The representative indicated that he only became aware of
certain facts when the respondent recently sent him documents in preparation
for the hearing.
[8] No satisfactory reason was given why this information
had not been sought at an earlier stage. The respondent’s position was clearly
set out in the reply which was filed by the respondent on July 29, 2009.
Several months have gone by during which the appellant could have sought this
information.
[9] I would also note that counsel for the respondent
indicated that he tried to discuss the appeal with the appellant’s representative
about three weeks ago. It appears that he was not told about this problem.
[10] In light of the above, there is not a sufficient
justification for reversing the decision of the Chief Justice to deny the
adjournment request. Taxpayers who wish to appeal assessments to the Tax Court
of Canada should make every effort to be prepared on the day scheduled for their
appeal: Paynter v. The Queen, 96 DTC 6578 (FCA); Solomons v. The
Queen, 2003 DTC 505 (TCC). There is no indication that the appellant tried
to prepare for the appeal in a timely fashion in this case.
[11] The appellant’s representative submitted that he
expected that the adjournment would be granted because counsel for the
respondent had not opposed the request.
[12] It is unfortunate if the representative presumed that
the adjournment would be granted simply because it was not opposed. The Court
has a duty to ensure the efficient operation of the judicial process. It is not
sufficient for the parties to agree to an adjournment.
[13] After the adjournment request was denied at the
commencement of the hearing, the representative for the appellant was given an opportunity
to present the appellant’s case. He indicated that he did not have a case to
present.
[14] In light of the above, the appeal should be dismissed.
Each party shall bear their own costs.
Signed at Ottawa, Canada this 3rd
day of February 2010.
“J. M. Woods”
CITATION: 2010 TCC 68
COURT FILE NO.: 2009-1859(GST)I
STYLE OF CAUSE: PASQUALE RUPOLO and
HER
MAJESTY THE QUEEN
PLACE OF HEARING: Toronto,
Ontario
DATE OF HEARING: January 29, 2010
REASONS FOR JUDGMENT BY: The
Honourable Justice J. M. Woods
DATE OF JUDGMENT: February 3, 2010
APPEARANCES:
|
Agent for the
Appellant:
|
John A. Milewski
|
|
Counsel for the
Respondent:
|
Ricky Y.M. Tang
|
COUNSEL OF RECORD:
For the Appellant:
Name: N/A
Firm:
For the
Respondent: John H. Sims, Q.C.
Deputy
Attorney General of Canada
Ottawa, Canada
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