Date:
20130307
Docket:
A-318-11
Citation:
2013 FCA 72
CORAM: NOËL J.A.
GAUTHIER J.A.
TRUDEL J.A.
BETWEEN:
THOMAS E. GERHARDI
LILLIAN D. GERHARDI
Appellants
and
HER
MAJESTY THE QUEEN
Respondent
Heard
at Calgary, Alberta, on March
7, 2013.
Judgment delivered from the Bench at Calgary, Alberta, on March
7, 2013.
REASONS FOR JUDGMENT OF THE COURT
BY: TRUDEL J.A.
Date:
20130307
Docket:
A-318-11
Citation:
2013 FCA 72
CORAM: NOËL
J.A.
GAUTHIER
J.A.
TRUDEL
J.A.
BETWEEN:
THOMAS E. GERHARDI
LILLIAN D. GERHARDI
Appellants
and
HER
MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
OF THE COURT
(Delivered
from the Bench at Calgary, Alberta, on March 7, 2013)
TRUDEL
J.A.
[1] We are all
of the view that the Tax Court Judge properly exercised his discretion when he
dismissed the Appellant’s appeals because of their failure to appear at the
show cause hearing. The appeal will accordingly be dismissed with costs.
"Johanne
Trudel"
FEDERAL COURT OF
APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
DOCKET: A-318-11
STYLE OF CAUSE: THOMAS
E. GERHARDI
LILLIAN
D. GERHARDI v. HER MAJESTY THE QUEEN
PLACE OF HEARING: CALGARY, ALBERTA
DATE OF HEARING: MARCH 07, 2013
REASONS FOR JUDGMENT
BY: NOËL J.A.
GAUTHIER J.A.
TRUDEL
J.A.
DELIVERED FROM THE
BENCH BY: TRUDEL
J.A.
DATED: MARCH 07, 2013
APPEARANCES:
|
Mr. Frank Llewellyn
|
FOR
THE APPELLANTS
|
|
Mr.
Robert Neilson
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
Stringham Denecky LLP
Calgary, Alberta
|
FOR THE APPELLANTS
|
|
William F. Pentney
Deputy
Attorney General of Canada
|
FOR THE RESPONDENT
|
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