Date:20000608
Docket:A-185-97
CORAM: LINDEN, J.A.
ROTHSTEIN, J.A.
MALONE, J.A.
BETWEEN:
GEORGE VASIGA
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, Wednesday, June 7, 2000, and
Thursday, June 8, 2000
Judgment delivered from the Bench at Toronto, Ontario,
on Thursday, June 8, 2000
| REASONS FOR JUDGMENT OF THE COURT BY: MALONE, J.A. |
Date: 20000608
Docket: A-185-97
CORAM: LINDEN, J.A.
ROTHSTEIN, J.A.
MALONE, J.A.
BETWEEN:
GEORGE VASIGA
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Toronto, Ontario
on Thursday, June 8, 2000)
MALONE J.A.
| _. The central issue on this appeal is whether the Appellant through his counsel consented, either expressly or by implication, to the judgment and order of the Tax Court of Canada dated February 4, 1997. This judgment and order in essence disposed of the Appellant"s appeal to the Tax Court of Canada without a trial having been conducted on the merits of certain reassessments of his tax returns for the years 1983 to 1987. |
| _. The relevant record before us consists of a memorandum of counsel under Rule 127 dated May 25, 1995, an order of the Tax Court dated June 6, 1995, a letter from the Appellant"s then counsel, Donald Zaldin dated June 21, 1996, the transcript of summary judgment proceedings on July 17, 1996, and the judgment and order dated February 4, 1997. |
| _. These documents when considered together create confusion. Collectively, they raise our concern as to the procedural fairness of the July 17, 1996 hearing and the nature of the Appellant"s consent, if indeed consent was given. In the absence of procedural fairness, the Appellant should not be denied his day in court. In our view, the parties should be returned to their respective legal positions prior to February 4, 1997 so that settlement discussions or discovery and trial can evolve as required. |
| _. Accordingly, this appeal will be allowed and paragraph 2 of the Tax Court judgment and order dated February 4, 1997 will be vacated as far as it effects the Appellant. We make no order as to costs on this appeal. |
"B. Malone"
J.A.
| _. FEDERAL COURT OF CANADA |
Names of Counsel and Solicitors of Record
| STYLE OF CAUSE: GEORGE VASIGA |
- and -
| DATE OF HEARING: WEDNESDAY, JUNE 7, 2000, AND THURSDAY, JUNE 8, 2000 |
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
| OF THE COURT BY: MALONE J.A. |
Delivered at Toronto, Ontario on Thursday, June 8, 2000
APPEARANCES: Mr. S. Novoselac, and
Mr. T. Pinos
Ms. K. Philpott, and
Mr. P. Malette
| SOLICITORS OF RECORD: Cassels Brock & Blackwell LLP |
Barristers & Solicitors
Scotia Plaza
2100-40 King St. W.
Toronto, Ontario
M5H 3C2
| Deputy Attorney General of Canada |
FEDERAL COURT OF APPEAL
Date: 20000608
Docket: A-185-97
BETWEEN:
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
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