Anderson v. The Queen, 2009 TCC 400

 

 

 

 

Docket: 2007-1584(IT)G

BETWEEN:

GARRY JOSEPH ANDERSON,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

____________________________________________________________________

 

Appeals heard on common evidence with the appeals of

Lilia Sariego Anderson (2007-1583(IT)G) on July 8, 2009

at Vancouver, British Columbia

 

Before: The Honourable Justice L.M. Little
Appearances:
For the Appellant:	The Appellant himself
Counsel for the Respondent:	Selena Sit

____________________________________________________________________

 

 

JUDGMENT

 

                Whereas the Appellant filed Notices of Appeal on the 28th day of March 2007 and Amended Notices of Appeal on the 19th day of April 2007;

 

          Whereas the Respondent filed a Reply on the 14th day of June 2007;

 

          Whereas the Appellant filed a series of Notices of Motion and Amended Notices of Motion, plus numerous miscellaneous, irrelevant and unrelated documents with the Court;

 

          Whereas the appeals were set down for hearing in Vancouver on the 8th and 9th day of July 2009;

 

          Whereas when the appeals were called for hearing on the 8th day of July 2009 the Appellant refused to be sworn or affirmed in order to provide the Court with the evidence required to proceed with the appeals;

 

          Whereas counsel for the Respondent moved that the appeals be dismissed for want of prosecution;

 

          Now therefore this Court orders that the appeals from the assessments made under the Income Tax Act for the 2000, 2001 and 2002 taxation years be dismissed for want of prosecution in accordance with the Reasons for Judgment.

 

          This Court also orders that costs in the amount of $500.00 be paid to the Respondent forthwith.

 

 

Signed at Vancouver, British Columbia, this 13th day of August 2009.

 

 

 

 

"L.M. Little"

Little J.

 

 

 

 

Citation:  2009 TCC 400

Date: 20090813

Docket: 2007-1584(IT)G

BETWEEN:

GARRY JOSEPH ANDERSON,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

 

REASONS FOR JUDGMENT

 

Little J.

 

 

A.               FACTS

 

[1]     The Appellant filed Notices of Appeal on the 28th day of March 2007 and Amended Notices of Appeal on the 19th day of April 2007.

 

[2]     The Respondent filed a Reply on the 14th day of June 2007.

 

[3]     The Appellant filed numerous Notices of Motion and Amended Notices of Motion, plus a number of miscellaneous, irrelevant and unrelated documents with the Court.

 

[4]     The Appellant’s appeals, plus the appeals of his wife, Lilia Sariego Anderson, were set down for hearing in Vancouver on the 8th and 9th of July 2009.

 

[5]     When the Appellant’s appeals and his wife’s appeals were called for hearing, the Appellant refused to be sworn or affirmed in order to provide the evidence required to proceed with the appeals.

 

[6]     During the hearing the Appellant was asked on at least 12 occasions if he would be sworn or affirmed. The Appellant refused to be sworn or affirmed.

 

[7]     I asked Counsel for the Respondent to comment on the Appellant’s refusal to be sworn or affirmed.

 

[8]     Counsel for the Respondent said:

 

If the Appellant is not here in person today, the Respondent asks that appeal be dismissed for want of prosecution, and for the failure to appear.

 

(Transcript, page 45, lines 15-18)

 

(Note: The reference by Counsel for the Respondent to the Appellant not being in Court is a reference to the fact that the Appellant was claiming that he was not the Appellant. The Appellant said that he was not in Court as the Appellant. The Appellant said that he was in Court as the beneficiary (Transcript, page 38, lines 23‑24).)

 

[9]     Counsel for the Respondent also asked for increased costs.

 

[10]    During the hearing I said:

 

JUSTICE:     This case was called for hearing some time ago, and the case will be set down for two days, July 8 and July 9, expected to last for two days.  Motions were to be heard during the time, and the Minister of Justice filed a motion that the case be dismissed because it was frivolous, vexatious or scandalous.  When the case was called, Mr. Anderson refused to be sworn or affirmed, and Mr. Anderson also refused to accept the position that his wife could not be -- appear in court unless she was represented by counsel. 

 

Having considered the circumstances, I have concluded that the case should be dismissed for want of prosecution, and I impose costs payable forthwith in the amount of $500.

 

(Transcript, page 48, lines 7-20)

 

 

 

 

 

[11]    After I had made the above comments, the Appellant said:

 

I accept the Court’s Order, Your Honour --

 

…

 

-- for 180 million dollars.

 

(Transcript, page 48, lines 21-24)

 

[12]    The appeal is dismissed and the Appellant is ordered to pay the Respondent the amount of $500.00 in costs forthwith.

 

Signed at Vancouver, British Columbia, this 13th day of August 2009.

 

 

 

 

“L.M. Little”

Little J.

 

 

CITATION:

2009 TCC 400

 

COURT FILE NO.:

2007-1584(IT)G

 

STYLE OF CAUSE:

Garry Joseph Anderson and Her Majesty the Queen

 

PLACE OF HEARING:

Vancouver, British Columbia

 

DATE OF HEARING:

July 8, 2009

 

REASONS FOR JUDGMENT BY:

The Honourable Justice L.M. Little

 

DATE OF JUDGMENT:

August 13, 2009

 

APPEARANCES:

 

For the Appellant:

The Appellant himself

 

Counsel for the Respondent:

Selena Sit

 

COUNSEL OF RECORD:

 

Counsel for the Appellant:

 

Name:

 

Firm:

 

For the Respondent:

John H. Sims, Q.C. Deputy Attorney General of Canada Ottawa, Canada