Date: 20120914
Docket: A-457-11
Citation: 2012
FCA 235
Present: NOËL J.A.
BETWEEN:
MICHAEL
OSTROFF
Appellant
and
HER
MAJESTY THE QUEEN
Respondent
Dealt with in writing without
appearance of parties.
Order delivered at Ottawa, Ontario, on September
14, 2012.
REASONS
FOR ORDER BY: NOËL
J.A.
Date: 20120914
Docket: A-457-11
Citation: 2012 FCA 235
Present: NOËL
J.A.
BETWEEN:
MICHAEL OSTROFF
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR ORDER
NOËL J.A.
[1]
This
is a motion by the appellant seeking to prevent the Minister of National
Revenue (the Minister) from pursuing collection actions pending the hearing of
his appeal before this Court.
[2]
Contrary
to what the appellant asserts in support of his motion, the Minister is not
prevented from pursuing collection actions after an appeal to the Tax Court has
been dismissed. As the words of subsection 225.1(3) of the Income Tax Act,
R.S.C. 1985, c. 1, (5th Supp.) as amended (the Act) indicate, the
limitation set out in that provision only operates while an appeal to the Tax
Court is pending.
[3]
The
appellant’s motion having been brought on the mistaken view that subsection
225.1(3) prevents the Minister from pursuing collection actions, it is doomed
to fail.
[4]
An
order is issued accordingly.
“Marc
Noël”
FEDERAL COURT OF
APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
DOCKET: A-457-11
STYLE OF CAUSE: MICHAEL
OSTROFF and HER MAJESTY THE QUEEN
MOTION
DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES
REASONS FOR ORDER BY: NOËL J.A.
DATED: September 14, 2012
WRITTEN
REPRESENTATIONS BY:
|
Michael Ostroff
|
FOR
THE APPELLANT
(self-represented)
|
|
Sharon Lee
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
N/A
|
FOR
THE APPELLANT
(self-represented)
|
|
Myles J. Kirvan
Deputy
Attorney General of Canada
|
FOR
THE RESPONDENT
|
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