Date: 20101201
Docket: 10-A-35
Citation: 2010 FCA
327
Present: NOËL J.A.
BETWEEN:
ROBERT
J. CRANSTON
Applicant
and
HER
MAJESTY THE QUEEN
Respondent
Dealt with in writing without appearance
of parties.
Order delivered
at Ottawa, Ontario, on December 1, 2010.
REASONS
FOR ORDER BY: NOËL
J.A.
Date:
20101201
Docket:
10-A-35
Citation: 2010 FCA 327
Present: NOËL
J.A.
BETWEEN:
ROBERT J.
CRANSTON
Applicant
and
HER MAJESTY
THE QUEEN
Respondent
REASONS FOR ORDER
NOËL J.A.
[1]
Mr.
Robert J. Cranston brings an application for an extension of time to lodge an
appeal against a decision of the Tax Court of Canada confirming reassessments issued
by the Minister of National Revenue with respect to his 1999, 2000 and 2001
taxation years.
[2]
While
the delay is not excessive and no prejudice would ensue from an extension of
time, Mr. Cranston has failed to demonstrate that there is an arguable case on
appeal, that there are special circumstances that justify the delay in
commencing the appeal, and that there was continuing intention on his part to
appeal (see Abbott Laboratories v. Canada (Minister of Health), 2003 FCA
333).
[3]
The
application for an extension of time will accordingly be dismissed with costs.
“Marc
Noël”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
DOCKET: 10-A-35
STYLE OF CAUSE: Robert
J. Cranston v. Her Majesty the Queen
MOTION
DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES
REASONS FOR ORDER BY: NOËL J.A.
DATED: December 1, 2010
WRITTEN
REPRESENTATIONS BY:
|
Robert J. Cranston
|
FOR
THE APPLICANT
(SELF-REPRESENTED)
|
|
Ryan R. Hall
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
N/A
|
FOR
THE APPLICANT
(SELF-REPRESENTED)
|
|
Myles J. Kirvan
Deputy
Attorney General of Canada
|
FOR
THE RESPONDENT
|
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