Docket: 2008-270(GST)G
BETWEEN:
EXPRESS MANOR HOLDINGS LTD.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Motion heard with the motions of 477730 B.C. Ltd.
(2008‑644(GST)G),
T.S. Kwon Holdings Ltd. (2008‑645(GST)G), Central Manor Holdings Ltd.
(2008‑1076(GST)G), City Center Manor Holdings Ltd. (2008‑1159(GST)G),
Traveller’s Inn (Canada) Ltd. (2008‑1260(GST)G), Blanshard Manor
Holdings Ltd. (2008‑1380(GST)G), Oceanfront Grand Resort & Marina
Holdings Ltd. (2008‑1542(GST)G), on February 20, 2009, at
Victoria, British Columbia.
Before: The Honourable
Justice Gaston Jorré
Appearances:
|
Agent for the Appellant:
|
Jean-Pierre
Najib Asfar
|
|
|
|
|
Counsel for the Respondent:
|
Sara Fairbridge
|
____________________________________________________________________
ORDER
Upon motion, on behalf of the Appellant, for
an order granting leave to the Appellant to be represented by
Mr. Jean-Pierre Najib Asfar, Chief Executive Officer of the company,
pursuant to subsection 30(2) of the Tax Court of Canada Rules (General
Procedure);
Upon having read the notice of motion and
supporting affidavit;
And upon having heard the evidence of
Mr. Asfar and the submissions of both parties;
It is ordered that Mr. Jean-Pierre
Najib Asfar be allowed to represent the Appellant in this appeal.
It is further ordered that the corporate
Appellant file a resolution of the company appointing Mr. Asfar as its
agent for the purpose of conducting the appeal.
Signed at Ottawa, Canada, this 23rd
day of March 2009.
"Gaston
Jorré"
Docket: 2008‑644(GST)G
BETWEEN:
477730 B.C. LTD.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Motion heard with the motions of Express
Manor Holdings Ltd. (2008‑270(GST)G), T.S. Kwon Holdings Ltd.
(2008‑645(GST)G), Central Manor Holdings Ltd. (2008‑1076(GST)G),
City Center Manor Holdings Ltd. (2008‑1159(GST)G), Traveller’s
Inn (Canada) Ltd. (2008‑1260(GST)G), Blanshard Manor Holdings Ltd.
(2008‑1380(GST)G), Oceanfront Grand Resort & Marina
Holdings Ltd. (2008‑1542(GST)G), on February 20, 2009, at
Victoria, British Columbia.
Before: The Honourable Justice Gaston Jorré
Appearances:
|
Agent for the
Appellant:
|
Jean-Pierre Najib Asfar
|
|
|
|
|
Counsel for the
Respondent:
|
Sara Fairbridge
|
____________________________________________________________________
ORDER
Upon motion, on behalf of the Appellant, for
an order granting leave to the Appellant to be represented by
Mr. Jean-Pierre Najib Asfar, Chief Executive Officer of the company,
pursuant to subsection 30(2) of the Tax Court of Canada Rules (General
Procedure);
Upon having read the notice of motion and
supporting affidavit;
And upon having heard the evidence of
Mr. Asfar and the submissions of both parties;
It is ordered that Mr. Jean-Pierre
Najib Asfar be allowed to represent the Appellant in this appeal.
It is further ordered that the corporate
Appellant file a resolution of the company appointing Mr. Asfar as its
agent for the purpose of conducting the appeal.
Signed at Ottawa, Canada,
this 23rd day of March 2009.
"Gaston Jorré"
Docket: 2008‑645(GST)G
BETWEEN:
T.S. KWON HOLDINGS LTD.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Motion heard with the motions of Express Manor
Holdings Ltd. (2008‑270(GST)G), 477730 B.C. Ltd. (2008‑644(GST)G),
Central Manor Holdings Ltd. (2008‑1076(GST)G), City Center
Manor Holdings Ltd. (2008‑1159(GST)G), Traveller’s Inn (Canada)
Ltd. (2008‑1260(GST)G), Blanshard Manor Holdings Ltd. (2008‑1380(GST)G),
Oceanfront Grand Resort & Marina Holdings Ltd. (2008‑1542(GST)G),
on February 20, 2009, at Victoria, British Columbia.
Before: The Honourable Justice Gaston Jorré
Appearances:
|
Agent for the
Appellant:
|
Jean-Pierre Najib Asfar
|
|
|
|
|
Counsel for the
Respondent:
|
Sara Fairbridge
|
____________________________________________________________________
ORDER
Upon motion, on behalf of the Appellant, for
an order granting leave to the Appellant to be represented by
Mr. Jean-Pierre Najib Asfar, Chief Executive Officer of the company,
pursuant to subsection 30(2) of the Tax Court of Canada Rules (General
Procedure);
Upon having read the notice of motion and
supporting affidavit;
And upon having heard the evidence of
Mr. Asfar and the submissions of both parties;
It is ordered that Mr. Jean-Pierre
Najib Asfar be allowed to represent the Appellant in this appeal.
It is further ordered that the corporate
Appellant file a resolution of the company appointing Mr. Asfar as its
agent for the purpose of conducting the appeal.
Signed at Ottawa, Canada, this 23rd day of March 2009.
"Gaston Jorré"
Docket: 2008-1076(GST)G
BETWEEN:
CENTRAL MANOR HOLDINGS LTD.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Motion heard with the motions of Express
Manor Holdings Ltd. (2008‑270(GST)G), 477730 B.C. Ltd. (2008‑644(GST)G),
T.S. Kwon Holdings Ltd. (2008‑645(GST)G), City Center Manor
Holdings Ltd. (2008‑1159(GST)G), Traveller’s Inn (Canada) Ltd. (2008‑1260(GST)G),
Blanshard Manor Holdings Ltd. (2008‑1380(GST)G), Oceanfront
Grand Resort & Marina Holdings Ltd. (2008‑1542(GST)G),
on February 20, 2009, at Victoria, British
Columbia.
Before: The Honourable Justice Gaston Jorré
Appearances:
|
Agent for the
Appellant:
|
Jean-Pierre Najib Asfar
|
|
|
|
|
Counsel for the
Respondent:
|
Sara Fairbridge
|
____________________________________________________________________
ORDER
Upon motion, on behalf of the Appellant, for
an order granting leave to the Appellant to be represented by
Mr. Jean-Pierre Najib Asfar, Chief Executive Officer of the company,
pursuant to subsection 30(2) of the Tax Court of Canada Rules (General
Procedure);
Upon having read the notice of motion and
supporting affidavit;
And upon having heard the evidence of
Mr. Asfar and the submissions of both parties;
It is ordered that Mr. Jean-Pierre
Najib Asfar be allowed to represent the Appellant in this appeal.
It is further ordered that the corporate
Appellant file a resolution of the company appointing Mr. Asfar as its
agent for the purpose of conducting the appeal.
Signed at Ottawa, Canada, this 23rd day of March 2009.
"Gaston Jorré"
Docket: 2008-1159(GST)G
BETWEEN:
CITY CENTER MANOR HOLDINGS LTD.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Motion heard with the motions of Express
Manor Holdings Ltd. (2008‑270(GST)G), 477730 B.C. Ltd. (2008‑644(GST)G),
T.S. Kwon Holdings Ltd. (2008‑645(GST)G), Central Manor
Holdings Ltd. (2008‑1076(GST)G), Traveller’s Inn (Canada) Ltd.
(2008‑1260(GST)G), Blanshard Manor Holdings Ltd. (2008‑1380(GST)G),
Oceanfront Grand Resort & Marina Holdings Ltd. (2008‑1542(GST)G),
on February 20, 2009, at Victoria, British Columbia.
Before: The Honourable Justice Gaston Jorré
Appearances:
|
Agent for the
Appellant:
|
Jean-Pierre Najib Asfar
|
|
|
|
|
Counsel for the
Respondent:
|
Sara Fairbridge
|
____________________________________________________________________
ORDER
Upon motion, on behalf of the Appellant, for
an order granting leave to the Appellant to be represented by
Mr. Jean-Pierre Najib Asfar, Chief Executive Officer of the company,
pursuant to subsection 30(2) of the Tax Court of Canada Rules (General
Procedure);
Upon having read the notice of motion and
supporting affidavit;
And upon having heard the evidence of
Mr. Asfar and the submissions of both parties;
It is ordered that Mr. Jean-Pierre
Najib Asfar be allowed to represent the Appellant in this appeal.
It is further ordered that the corporate
Appellant file a resolution of the company appointing Mr. Asfar as its
agent for the purpose of conducting the appeal.
Signed at Ottawa, Canada,
this 23rd day of March 2009.
"Gaston Jorré"
Docket: 2008-1260(GST)G
BETWEEN:
TRAVELLER’S INN (CANADA) LTD.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Motion heard with the motions of Express
Manor Holdings Ltd. (2008‑270(GST)G), 477730 B.C. Ltd. (2008‑644(GST)G),
T.S. Kwon Holdings Ltd. (2008‑645(GST)G), Central Manor
Holdings Ltd. (2008‑1076(GST)G), City Center Manor Holdings Ltd.
(2008‑1159(GST)G), Blanshard Manor Holdings Ltd. (2008‑1380(GST)G),
Oceanfront Grand Resort & Marina Holdings Ltd. (2008‑1542(GST)G),
on February 20, 2009, at Victoria, British Columbia.
Before: The Honourable Justice Gaston Jorré
Appearances:
|
Agent for the
Appellant:
|
Jean-Pierre Najib Asfar
|
|
|
|
|
Counsel for the
Respondent:
|
Sara Fairbridge
|
____________________________________________________________________
ORDER
Upon motion, on behalf of the Appellant, for
an order granting leave to the Appellant to be represented by
Mr. Jean-Pierre Najib Asfar, Chief Executive Officer of the company,
pursuant to subsection 30(2) of the Tax Court of Canada Rules (General
Procedure);
Upon having read the notice of motion and
supporting affidavit;
And upon having heard the evidence of
Mr. Asfar and the submissions of both parties;
It is ordered that Mr. Jean-Pierre
Najib Asfar be allowed to represent the Appellant in this appeal.
It is further ordered that the corporate
Appellant file a resolution of the company appointing Mr. Asfar as its
agent for the purpose of conducting the appeal.
Signed at Ottawa, Canada, this 23rd day of March 2009.
"Gaston Jorré"
Docket: 2008-1380(GST)G
BETWEEN:
BLANSHARD MANOR HOLDINGS LTD.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Motion heard with the motions of Express
Manor Holdings Ltd. (2008‑270(GST)G), 477730 B.C. Ltd. (2008‑644(GST)G),
T.S. Kwon Holdings Ltd. (2008‑645(GST)G), Central Manor
Holdings Ltd. (2008‑1076(GST)G), City Center Manor Holdings Ltd.
(2008‑1159(GST)G), Traveller’s Inn (Canada) Ltd. (2008‑1260(GST)G),
Oceanfront Grand Resort & Marina Holdings Ltd. (2008‑1542(GST)G),
on February 20, 2009, at Victoria, British Columbia.
Before: The Honourable Justice Gaston Jorré
Appearances:
|
Agent for the
Appellant:
|
Jean-Pierre Najib Asfar
|
|
|
|
|
Counsel for the
Respondent:
|
Sara Fairbridge
|
____________________________________________________________________
ORDER
Upon motion, on behalf of the Appellant, for
an order granting leave to the Appellant to be represented by
Mr. Jean-Pierre Najib Asfar, Chief Executive Officer of the company,
pursuant to subsection 30(2) of the Tax Court of Canada Rules (General
Procedure);
Upon having read the notice of motion and
supporting affidavit;
And upon having heard the evidence of
Mr. Asfar and the submissions of both parties;
It is ordered that Mr. Jean-Pierre
Najib Asfar be allowed to represent the Appellant in this appeal.
It is further ordered that the corporate
Appellant file a resolution of the company appointing Mr. Asfar as its
agent for the purpose of conducting the appeal.
Signed at Ottawa, Canada,
this 23rd day of March 2009.
"Gaston Jorré"
Docket: 2008-1542(GST)G
BETWEEN:
OCEANFRONT GRAND RESORT &
MARINA HOLDINGS LTD.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Motion heard with the motions of Express Manor
Holdings Ltd. (2008‑270(GST)G), 477730 B.C. Ltd. (2008‑644(GST)G),
T.S. Kwon Holdings Ltd. (2008‑645(GST)G), Central Manor Holdings
Ltd. (2008‑1076(GST)G), City Center Manor Holdings Ltd. (2008‑1159(GST)G),
Traveller’s Inn (Canada) Ltd. (2008‑1260(GST)G), Blanshard
Manor Holdings Ltd. (2008‑1380(GST)G), on February 20, 2009, at
Victoria, British Columbia.
Before: The Honourable Justice Gaston Jorré
Appearances:
|
Agent for the
Appellant:
|
Jean-Pierre Najib Asfar
|
|
|
|
|
Counsel for the
Respondent:
|
Sara Fairbridge
|
____________________________________________________________________
ORDER
Upon motion, on behalf of the Appellant, for
an order granting leave to the Appellant to be represented by
Mr. Jean-Pierre Najib Asfar, Chief Executive Officer of the company,
pursuant to subsection 30(2) of the Tax Court of Canada Rules (General
Procedure);
Upon having read the notice of motion and
supporting affidavit;
And upon having heard the evidence of
Mr. Asfar and the submissions of both parties;
It is ordered that Mr. Jean-Pierre
Najib Asfar be allowed to represent the Appellant in this appeal.
It is further ordered that the corporate
Appellant file a resolution of the company appointing Mr. Asfar as its
agent for the purpose of conducting the appeal.
Signed at Ottawa, Canada, this 23rd day of March 2009.
"Gaston Jorré"
Citation: 2009 TCC 167
Date: 20090323
Dockets: 2008-270(GST)G
2008-644(GST)G
2008‑645(GST)G
2008-1076(GST)G
2008‑1159(GST)G
2008-1260(GST)G
2008-1380(GST)G
2008-1542(GST)G
BETWEEN:
EXPRESS MANOR HOLDINGS LTD.,
477730 B.C. LTD.,
T.S. KWON HOLDINGS LTD.,
CENTRAL MANOR HOLDINGS LTD.,
CITY CENTER MANOR HOLDINGS LTD.,
TRAVELLER’S INN (CANADA) LTD.,
BLANSHARD MANOR HOLDINGS LTD.,
OCEANFRONT GRAND RESORT & MARINA HOLDINGS LTD.,
Appellants,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR ORDER
Jorré J.
[1]
The motions in all
eight of these appeals were heard together.
[2]
In all eight of these
appeals, Mr. Jean-Pierre Najib Asfar has made a motion pursuant to
subsection 30(2) of the Tax Court of Canada Rules (General Procedure) (the
“Rules”) that he be allowed to act as the representative of the eight
corporate Appellants in lieu of counsel.
[3]
Subsection 30(2) of the
Rules states:
Where a party to a proceeding is not an individual,
that party shall be represented by counsel except with leave of the Court and
on any conditions that it may determine.
[4]
In the notice of motion, the key
ground for the application was that the Appellants were unable to secure
competent counsel willing to take on the case. At the hearing of the motion the
Appellants’ key ground was that the finances of the companies were such that
they could not, at this time, afford to retain counsel.
Facts
[5]
At the hearing, Mr. Asfar
testified.
[6]
He is a hotelier and is the sole
shareholder of all eight companies. He is also the Chief Executive Officer (the
“CEO”) of all eight companies.
[7]
He testified that the companies ― as well as related companies he has ― are currently experiencing negative cash flow. For
the last three and a half years he has operated his businesses by refinancing
the properties to get through the winter period.
[8]
Last September/October, lending
froze and although he has made many efforts he has been unable to obtain
refinancing at this time. He has also been unsuccessful in selling some
non-core properties of the companies.
[9]
He further testified that he did
find two lawyers who were prepared to take his cases but who wanted a $100,000
retainer.
[10]
He stated that in the current
circumstances the companies could not finance such a large retainer and, he
believes, a much higher ultimate bill.
[11]
He did not bring documentary
evidence of the companies’ financial state.
[12]
He did say, however, that if he
had the cash he would hire counsel.
[13]
Based on the pleadings, it would
appear that the GST assessments in issue relate at least in part to whether
certain room rentals are exempt supplies due to the length of the stay.
[14]
While the nature of the other arguments
is not entirely clear, the Appellants also intend to raise arguments relating
to the validity of the GST.
[15]
For all eight Appellants, as a
group, it would appear that there is some $800,000 in issue.
Analysis
[16]
While I am convinced that conduct
of the Appellants’ case would benefit from counsel, I am satisfied that, on the
evidence before me, given the circumstances, the companies are unable to
finance counsel.
[17]
Whatever the effects of the recent
amendment to subsection 30(2) of the Rules, the financial situation of
the companies is a valid reason to grant Mr. Asfar, the sole shareholder
and CEO of the eight Appellants, permission to represent the eight Appellants
(see Chase Bryant Inc. v. The Queen, 2003 DTC 145, Dundurn Street
Lofts Inc. v. The Queen, 2008 TCC 558 and Thomson Motors Co. Ltd. v. The
Queen, 2002 DTC 2006).
[18]
I wish to thank the parties and I
want to thank counsel for the Respondent for her excellent submissions
regarding the new rule.
[19]
Finally, Mr. Asfar indicated
that he would have the companies hire counsel if they could afford to do so. If
the financial situation improves, I urge him to do so.
Signed at Ottawa, Canada, this 23rd day of March 2009.
"Gaston Jorré"
CITATION: 2009 TCC 167
COURT FILE NOS.: 2008-270(GST)G, 2008-644(GST)G, 2008‑645(GST)G,
2008-1076(GST)G, 2008‑1159(GST)G, 2008-1260(GST)G, 2008-1380(GST)G and
2008-1542(GST)G
STYLES OF CAUSES: EXPRESS MANOR HOLDINGS LTD., 477730 B.C. LTD., T.S. KWON
HOLDINGS LTD., CENTRAL MANOR HOLDINGS LTD., CITY CENTER MANOR HOLDINGS LTD.,
TRAVELLER’S INN (CANADA) LTD., BLANSHARD MANOR HOLDINGS LTD. and OCEANFRONT
GRAND RESORT & MARINA HOLDINGS LTD., v. THE QUEEN
PLACE OF HEARING: Victoria, British Columbia
DATE OF HEARING: February 20, 2009
REASONS FOR ORDER
BY: The Honourable Justice Gaston Jorré
DATE OF ORDER: March 23, 2009
APPEARANCES:
|
Agent for the
Appellants:
|
Jean-Pierre Najib Asfar
|
|
|
|
|
Counsel for the
Respondent:
|
Sara Fairbridge
|
COUNSEL OF RECORD:
For the Appellants:
Name:
Firm:
For the
Respondent: John H. Sims, Q.C.
Deputy
Attorney General of Canada
Ottawa,
Canada
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