Clark v. The Queen, 2003 TCC 306 (Informal Procedure)

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Appeal heard on April 25, 2003 at Saskatoon, Saskatchewan

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JUDGMENT

          The appeal from the reassessment made under the Excise Tax Act, notice of which is dated December 10, 1998 and bears number 00000003085 is dismissed in accordance with the attached Reasons for Judgment.

Signed at Kelowna, British Columbia, this 9th day of May, 2003.

J.T.C.C.

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REASONS FOR JUDGMENT

Beaubier, J.T.C.C.

[1]      This appeal pursuant to the Informal Procedure was heard at Saskatoon, Saskatchewan on April 25, 2003. The Appellant was the only witness.

[2]      None of the assumptions in the Reply to the Notice of Appeal were refuted by the evidence given by the Appellant in this case.

[3]      In his argument, the Appellant asked:

1.        To be de-registered from G.S.T., but that is up to the proper Canada Customs and Revenue Agency authorities.

2.        For two garnisheed sums to be reimbursed. However, there is no evidence as to what they constitute and how they relate to these matters. They may also relate to Income Tax matters.

3.        For reimbursement of certain legal fees for which he was billed by his own lawyers. Again, there is no evidence as to what these constitute, or why he should be reimbursed for them. Any Order granting solicitor-client costs constitutes an unusual Order of a Court.

[4]      For these reasons the appeal is dismissed.

Signed at Kelowna, British Columbia, this 9th day of May, 2003.

J.T.C.C.