Date: 20070110
Docket: T-1375-05
Citation: 2007
FC 19
Ottawa, Ontario, January 10, 2007
PRESENT: The Honourable Mr. Justice O'Keefe
BETWEEN:
STEVE
AND TINA LAZARIDIS
Applicants
and
MINISTER OF NATIONAL REVENUE
Defendant
REASONS FOR ORDER AND ORDER
[1]
This is a
motion by the applicants requesting an order lifting the stay order issued in
this matter by Mr. Justice Teitelbaum on August 15, 2006.
[2]
By way of
background, most of the personal and business records of the applicant, Steve
Lazaridis, were destroyed in a fire in February 1989. There was a dispute
between the parties as to whether returns had been filed for certain taxation
years. As a result of the Minister’s belief that these filings had not been
made and that certain information had not been provided, the applicant incurred
interest and penalties and was subjected to increased amounts of taxes..
[3]
The
applicants commenced the judicial review in this file with respect to a
fairness letter issued by the respondent on July 6, 2005.
[4]
The order
of Mr. Justice Teitelbaum read as follows:
ORDER
UPON motion, dated the 1st day of
August, 2006, on behalf of the Applicants, for:
A request for M.N.R. to produce
Assessments for the taxation years 1989 and 1990 which he failed to produce
during the examinations of the Minister’s representative;
A request to amend the Direction of the
Honourable Justice Hansen to read and review the taxation years for both
Applicants from 1989 to 1997.
THIS COURT ORDERS that
1.
After
taking into account the direction issued by Madam Justice Hansen, the Court
orders that the present proceeding in File T-1375-05 be stayed.
2.
The
Respondent will undertake new fairness reviews concerning the relief from
penalties and interest for both Applicants, Steve and Tina Lazaridis, for the
taxation years 1989 to 1997.
3.
The
Respondent will pay costs of $1,803 to the Applicants.
4.
The said
order has been consent [sic] to by both parties.
5.
The
Respondent will undertake to give to the Applicants, within a maximum period of
15 weeks from today’s date, copies of the Applicants’ 1989 and 1990 taxation
years [sic].
[5]
As a
result of this order, the Minister issued further fairness reviews by letter
dated October 20, 2006. The applicants claim the fairness letter did not
address all the issues in question. Consequently, the applicants wish to have
the stay imposed by Mr. Justice Teitelbaum on this file lifted.
[6]
There is
no doubt that a stay can be lifted (see subsection 50(3) of the Federal
Courts Act, R.S.C. 1985, c. F-7). However, according to the jurisprudence,
a stay can only be lifted when new evidence is put before the Court “showing
that the facts upon which the stay was originally granted have so changed as to
justify a lifting or partial lifting of the stay.” (see Del Zotto v. Canada (Minister of National Revenue) (1996), 195 N.R. 74 (F.C.A.)
at paragraph 12). From my review of the file, I am of the view that the facts
have not changed since the original stay was granted. The problem appears to be
that the applicants are of the opinion that the October 20, 2006 fairness
letter does not address the issues that are the subject matter of this file.
[7]
The
October 20, 2006 fairness letter is a new decision by the respondent and is
subject to judicial review in this Court in a new application for judicial review.
[8]
For the
above reasons, the applicants’ motion for a lifting of the stay imposed by Mr.
Justice Teitelbaum is denied.
ORDER
[9]
IT IS
ORDERED that the
applicants’ motion for an order lifting the stay imposed by Mr. Justice
Teitelbaum in this file is dismissed.
“John
A. O’Keefe”
FEDERAL COURT
SOLICITORS OF RECORD
DOCKET: T-1375-05
STYLE OF CAUSE: STEVE
AND TINA LAZARIDIS
-
and -
MINISTER
OF NATIONAL REVENUE
PLACE OF
HEARING: Toronto, Ontario
DATE OF
HEARING: November
27, 2006
REASONS FOR ORDER
AND ORDER OF: O’KEEFE J.
DATED: January
10, 2006
APPEARANCES:
Steve
Lazaridis
Self-Represented
|
FOR THE APPLICANTS
|
Surksha Nayar
|
FOR THE RESPONDENT
|
SOLICITORS
OF RECORD:
Steve
Lazaridis
Toronto,
Ontario
|
FOR THE APPLICANTS
|
John H. Sims,
Q.C.
Deputy
Attorney General
|
FOR THE RESPONDENT
|