Telus Communications (Edmonton) Inc. v. The Queen, 2004 TCC 476

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Motion heard on June 17, 2004 at Edmonton, Alberta

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ORDER

          Upon motion by the Respondent for an Order striking paragraphs 32.1, 33(e), 38.1 and 39(e) of the Appellant's Amended Amended Notice of Appeal pursuant to section 53 of the Tax Court of Canada Rules (General Procedure);

          Upon reading the Affidavits of Susan Green;

And upon hearing counsel for the parties and reading their written submissions;

          And upon reading the material filed;

          The Respondent's motion is dismissed and costs are awarded to the Appellant in the lump sum of $1,000.

Signed at Ottawa, Canada, this 30th day of June, 2004.

O'Connor, J.

REASONS FOR ORDER

O'Connor, J.

[1]      The Respondent in the Reply to the Amended Amended Notice of Appeal has joined issue on the question of penalties, which is the subject matter of the paragraphs the Appellant seeks to strike.

[2]      Consequently in my opinion the said paragraphs do not constitute an abuse of the process of the Court. Therefore the Motion is dismissed. It is also my views that the matters raised in the Motion should later be determined by the trial judge.

[3]      Costs are awarded to the Appellant in the amount of $1,000.00.

Signed at Ottawa, Canada, this 30th day of June 2004.

O'Connor, J.