A-727-96
MONTRÉAL, QUEBEC, THE 16TH DAY OF SEPTEMBER, 1997
| CORAM: THE HONOURABLE MR. JUSTICE MARCEAU |
| THE HONOURABLE MR. JUSTICE MacGUIGAN |
| THE HONOURABLE MADAM JUSTICE DESJARDINS |
Applicant
| THE MINISTER OF NATIONAL REVENUE, |
Respondent
J U D G M E N T
This application for judicial review is dismissed.
Certified true translation
Christiane Delon
A-727-96
| CORAM: THE HONOURABLE MR. JUSTICE MARCEAU |
| THE HONOURABLE MR. JUSTICE MacGUIGAN |
| THE HONOURABLE MADAM JUSTICE DESJARDINS |
GÉRALD FORTIN,
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE,
Respondent
Hearing held in Montréal, Quebec, Tuesday, September 16, 1997.
Judgment rendered at the hearing, Tuesday, September 16, 1997.
REASONS FOR JUDGMENT OF THE COURT BY: MARCEAU J.A.
A-727-96
| CORAM: THE HONOURABLE MR. JUSTICE MARCEAU |
| THE HONOURABLE MR. JUSTICE MacGUIGAN |
| THE HONOURABLE MADAM JUSTICE DESJARDINS |
GÉRALD FORTIN,
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE,
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Pronounced at the hearing in Montréal, Quebec,
Tuesday, September 16, 1997)
MARCEAU J.A.
We are of the opinion that this application for judicial review of a decision of a judge of the Tax Court of Canada cannot succeed.
It simply is not possible, in our view, to say that in declining, in the circumstances of this case, to adjourn the hearing of this application submitted by the applicant pursuant to the provisions of the Unemployment Insurance Act, albeit within the context of the informal procedure in the Tax Court of Canada, the presiding judge exercised his discretion in an unlawful or perverse manner.
The applicant"s right to be heard was not violated in any way, in our opinion: while the judgment was rendered in his absence, it was rendered on the day and in the place long provided, and if the applicant was not present he can blame only his own carelessness. His right to have a representative of his choice was not violated, either: his solicitor of record was present at the hearing. We can readily understand that the judge considered this indirect request for postponement, presented to him by proxy and to the surprise of everyone including the solicitor of record, to be inadequately motivated, and we do not think that in the circumstances the conditions exist that would allow us to intervene.1
The application for judicial review will therefore be dismissed.
Certified true translation
Christiane Delon
FEDERAL COURT OF APPEAL
A-727-96
GÉRALD FORTIN,
Applicant
- and -
THE MINISTER OF
NATIONAL REVENUE,
Respondent
REASONS FOR JUDGMENT
OF THE COURT
| NAMES OF COUNSEL AND SOLICITORS OF RECORD |
|
| STYLE:Gérald Fortin v. The Minister of National Revenue |
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| PLACE OF HEARING:Montréal, Quebec |
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| DATE OF HEARING:September 16, 1997 |
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| REASONS FOR JUDGMENT OF THE COURT: (Marceau, MacGuigan & Desjardins, JJ.A.) |
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| RENDERED AT THE HEARING BY: Marceau, J.A. |
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| Yannick CrackFOR THE APPLICANT |
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| Paul PlourdeFOR THE RESPONDENT |
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| Sherbrooke, QuebecFOR THE APPLICANT |
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| Deputy Attorney General of Canada |
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| Ottawa, OntarioFOR THE RESPONDENT |
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__________________
1 See, in this regard, the recent decision of this Court in Paynter et al. v. the Queen, 96 DTC 6578.
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