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Citation: 2003TCC378
Date: 20030528
Docket: 2002-3628(IT)I
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BETWEEN:
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STANLEY KLUCZNYK,
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Appellant,
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and
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HER MAJESTY THE QUEEN,
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Respondent.
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____________________________________________________________________
Appeal heard on May 27, 2003, at Toronto,
Ontario.
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Before: The Honourable Judge D.W. Beaubier
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Appearances:
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Agent for the Appellant:
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John Kotowski
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Counsel for the Respondent:
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Eric Sherbert
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____________________________________________________________________
ORDER AND REASONS FOR ORDER
[1] This appeal pursuant to the
Informal Procedure was opened to be heard at Toronto, Ontario on
May 27, 2003 after being adjourned from May 26, 2003.
[2] On May 26, 2003, it was determined
that:
1. The 2000 taxation year
of the Appellant is not in issue in this hearing, that
reassessment not having been objected to or appealed.
2. The Appellant's
claim respecting the Aluminum Reduction Company was abandoned by
the Appellant's agent.
3. The Appellant's
claim for a business loss respecting CANPOL Investment
Corporation for the 1998 and 1999 taxation years is to proceed on
May 27, 2003 at 3:00 p.m.
And the foregoing was so ordered by the Court.
[3] At the opening of hearing on May
27, 2003 the Appellant's agent elected to move this appeal to
the General Procedure. It was not opposed and the election is
granted.
[4] A condition of the election to the
General Procedure being granted is that the fee for the General
Procedure is to be paid to the Tax Court of Canada within 30 days
from this date and the solicitor to be instructed by the
Appellant is granted 60 days from this date in which to file an
Amended Notice of Appeal.
Signed at Saskatoon, Saskatchewan, this 28th day of May
2003.
J.T.C.C.