Date: 20070104
Docket: A-248-05
Citation: 2007 FCA 43
Present: NOËL J.A.
BETWEEN:
SUZANNE
BOUDREAU
Applicant
and
MINISTER
OF NATIONAL REVENUE,
ATTORNEY GENERAL OF CANADA
Respondents
Dealt with in writing without appearance
of parties.
Order delivered at Ottawa, Ontario,
on January 4, 2007.
REASONS
FOR ORDER BY: NOËL
J.A.
Date: 20070104
Docket: A-248-05
Citation: 2007 FCA 43
Present: NOËL
J.A.
BETWEEN:
SUZANNE BOUDREAU
Applicant
and
MINISTER OF NATIONAL REVENUE,
ATTORNEY GENERAL OF CANADA
Respondents
REASONS FOR ORDER
NOËL J.A.
[1]
This is an application by Mr. Peter O’Hara for leave to
participate in the present proceeding as a party or as an intervener.
[2]
Given the clear language of subsection 147.1(13) of the Income
Tax Act, R.S.C. 1985, c. 1 (5th Suppl.), Mr. O’Hara cannot be
made a party to the proceedings. I also do not believe that he should be
granted leave to intervene. Mr. O’Hara could not speak to any issue at the
hearing scheduled for January 17, 2007, without filing an intervention record.
This in turn would allow the responding parties to file a respondent record, a
step likely to require an adjournment. Furthermore, I am unable to conclude,
from the limited material filed by Mr. O’Hara, that his intervention could be
of assistance to the Court.
[3]
The application for leave to participate is dismissed.
“Marc
Noël”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
DOCKET: A-248-05
STYLE OF CAUSE: SUZANNE
BOUDREAU and MINISTER OF NATIONAL REVENUE, ATTORNEY GENERAL OF CANADA
MOTION
DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES
REASONS FOR ORDER BY: NOËL J.A.
DATED: January 4, 2007
WRITTEN
REPRESENTATIONS BY:
|
|
FOR
THE APPLICANT
|
|
Roger Leclaire
Justine
Malone
|
FOR
THE RESPONDENTS
|
SOLICITORS
OF RECORD:
|
|
FOR
THE APPLICANT
|
|
John H. Sims, Q.C.
Deputy
Attorney General of Canada
Ottawa,
Ontario
|
FOR
THE RESPONDENTS
|
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