Date: 20051103
Docket: A-487-03
Citation: 2005 FCA 368
CORAM: LINDEN J.A.
ROTHSTEIN J.A.
PELLETIER J.A.
BETWEEN:
COMPREHENSIVE HEALTH CLINIC INC.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, on November 3, 2005.
Judgment delivered from the Bench at Toronto, Ontario, on November 3, 2005.
REASONS FOR JUDGMENT OF THE COURT BY: LINDEN J.A.
Date: 20051103
Docket: A-487-03
Citation: 2005 FCA 368
CORAM: LINDEN J.A.
ROTHSTEIN J.A.
PELLETIER J.A.
BETWEEN:
COMPREHENSIVE HEALTH CLINIC INC.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, on November 3, 2005)
LINDEN J.A.
[1] The main issue on this appeal involves the procedural fairness of the informal procedure proceedings in the Tax Court of Canada.
[2] An adjournment was requested of the Tax Court by counsel for the Appellant on July 16, 2003 to adjourn the hearing scheduled to take place on September 3, 2003 in St. Catherine=s, the Appellant=s counsel being unavailable on that date. Thus request was denied, leaving the Appellant six weeks to make alternative arrangements for counsel or other advice.
[3] On September 3, 2003 the representative of the Appellant appeared and made no further request for adjournment of the Court at that time. The trial proceeded.
[4] During the hearing, the Appellant was offered the opportunity to adjourn until later in the week to allow to the corporation=s accountant to appear. When the hearing resumed on September 4, 2003, the accountant did not appear. The Court proceeded to decide the case on the evidence presented by the Appellant.
[5] We are not persuaded that the Tax Court Judge violated the rules of procedural fairness in all the circumstances of this case by proceeding to decide the case as he did.
[6] An affidavit of Nancy Cannon, the recipient of the amount to be deducted as an expense, was not admitted into evidence by the Tax Court Judge. In our view he applied the appropriate principles in rejecting this affidavit and hence there is no basis for our interference.
[7] The appeal will be dismissed with costs for the Respondent.
AA. M. Linden@
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-487-03
STYLE OF CAUSE: COMPREHENSIVE HEALTH CLINIC INC.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: November 3, 2005
REASONS FOR JUDGMENT OF
THE COURT BY: (LINDEN, ROTHSTEIN & PELLETIER JJ.A.)
DELIVERED FROM THE
BENCH BY: LINDEN J.A.
APPEARANCES:
Timothy R. Pedwell FOR THE APPELLANT
Ifeanyichuckwu Nwachukwu FOR THE RESPONDENT
SOLICITORS OF RECORD:
Pedwell and Pedwell
St. Catherines, Ontario FOR THE APPELLANT
John H. Sims Q.C.
Deputy Attorney General of Canada FOR THE RESPONDENT
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