Sykes v. The Queen, docket 2000-3117-IT-G

Date: 20010921

Docket: 2000-3117-IT-G

BETWEEN:

RUSSELL SYKES,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

Motion heard on September 21, 2001 at Vancouver, British Columbia

by the Honourable Judge D. W. Beaubier

Appearances

For the Appellant:                                                                 The Appellant himself

Counsel for the Respondent:                              Victoria Bryan

Orderand Reasons for Order

[1]            The Respondent brought a motion returnable on September 21, 2001 in Vancouver, British Columbia, pursuant to section 110 and 125 of the Tax Court of Canada Rules (General Procedure) to dismiss the appeal. The affidavit of Ian Torrie and the file were reviewed in the course of argument.

[2]            In particular it was established by the Respondent that:

1.              The Appellant has now been in violation of three orders of the Court due to his delays, for which no valid excuse has been provided.

2.              These violations included the failure to file material and in particular, most recently, to give proper answers, or to comply with undertakings properly asked for, to present documents which he proposes to use in the hearing before the Court.

[3]            In these circumstances the Court orders that:

1.              On the Respondent's undertaking, the matters remaining in dispute at the hearing are:

(a)            Whether the Appellant received income in 1998 of $23,048.15 (and not $312,225).

(b)            The expenses which the Appellant may deduct for his 1998 taxation year.

2.              The Appellant shall not hereafter, use or present on the Court record for this hearing, by any means, including the testimony of other witnesses, any of his proposed evidence or documents described or referred to in the affidavit of Ian Torrie dated September 13, 2001 and in the exhibits thereto. This is ordered pursuant to sub-rule 110(c).

3.              The Appellant is ordered to pay the costs of:

(a)            the status hearing

(b)            this motion, and

(c)            his examination for discovery

to the Respondent which are fixed in the total amount of $750.00, plus disbursements, in any event of the cause.

[4]            Upon the motion of Respondent's counsel, and upon the consent and co-motion of the Appellant, the pre-hearing conference set for this date shall not be held.

[5]            The hearing of the appeal of this matter shall proceed as previously ordered.

                Signed as Saskatoon, Saskatchewan, this 24^th day of September, 2001.

"D. W. Beaubier"

J.T.C.C.

COURT FILE NO.:                                                                 2000-3117(IT)G

STYLE OF CAUSE:                                                               Russell Sykes v. The Queen

PLACE OF MOTION:                                                           Vancouver, British Columbia

DATE OF MOTION:                                                            September 21, 2001

ORDER & REASONS FOR ORDER BY:            The Honourable Judge Beaubier       

DATE OF ORDER:                                                                September 24, 2001

APPEARANCES:

For the Appellant:                                                                 The Appellant himself

Counsel for the Respondent:                              Victoria Bryan

COUNSEL OF RECORD:

For the Appellant:                

Name:                               

Firm:                 

For the Respondent:                             Morris Rosenberg

                                                                                Deputy Attorney General of Canada

                                                                                                Ottawa, Canada