Date:
20030715
Docket:
A-237-03
Citation:
2003 FCA 305
Present: PELLETIER
J.A.
BETWEEN:
ILONA
ZSOLDOS
Applicant
-
and -
THE
ATTORNEY GENERAL OF CANADA
Respondent
“Dealt
with in writing without appearance of parties.”
Order
delivered at Ottawa, Ontario, on July 15, 2003.
REASONS FOR ORDER BY: PELLETIER J.A.
Date:
20030715
Docket:
A-237-03
Citation:
2003 FCA 305
Present: PELLETIER
J.A.
BETWEEN:
ILONA
ZSOLDOS
Applicant
-
and -
THE
ATTORNEY GENERAL OF CANADA
Respondent
REASONS
FOR ORDER
PELLETIER J.A.
[1]
This is a motion brought by Ilona Zsoldos, the applicant in files
A-237-03 and A-60-03, and the wife of Gabor Zsoldos, the applicant in file
A-556-01. The motion seeks the following relief:
1. An
Order allowing the applicant to file a Supplementary Motion Record for the
judicial review of a Tax Court of Canada decision dated August 21, 2001 as part
of new evidence that includes her Motion Record dated March 25, 2003, the
transcript of the cross-examination of Cesare Chiarotto on his March 25, 2003
affidavit filed in support of the Respondent’s motion, the transcripts of the
hearing of the Respondent’s motion to strike the applicant’s Notice of Appeal
from the Minister’s reassessment issued for the taxation year of 1993, pursuant
the Tax Courts’ [sic] decision rendered on August 21, 2001 which
referred back to the Minister the appellant’s reassessments for the taxation
years of 1992-1997;
2. An
Order to permit the Applicant to enter further relevant and critical evidence
obtained which were not available before the appellant filed her previous
Application Record;
3. An
Order to allow the Applicant’s Application to be heard together with her
husband’s application for judicial review of a Tax Court judgement [sic]
dated August 21, 2001 to consolidate the actions that are based on common
factual and legal issues;
4. Such
further and other relief as this Honorable [sic] Court may grant.
[2]
File A-556-01 is an application for judicial review brought by Gabor
Zsoldos with respect to the decision of the Tax Court of Canada dated August
21, 2001 in appeal 2000-2626(IT). File A-60-03 is an application for judicial
review brought by Ilona Zsoldos with respect to the decision of the Tax Court
of Canada dated August 21, 2001 in appeal 2000-2626(IT). Based upon the
affidavit of Cesare Chiarotto, I believe that the reference to appeal
2000-2626(IT) is a typographical error and that the right file number is
2000-2625(IT). It is my understanding that the appeals of Gabor Zsoldos and
Ilona Zsoldos were heard together on common evidence. File A-237-01 is an
application for judicial review brought by Ilona Zsoldos with respect to a
decision of the Tax Court of Canada dated April 25, 2003 in appeal
2002-4661(IT). In that decision, the Tax Court judge struck the Notice of
Appeal on the ground that the matters raised in the appeal had already been
dealt within appeal 2000-2625(IT).
[3]
The applicant requests that the applications in all three files be heard
together. There is already an order that the applications A-556-01 and A-60-03
be heard at the same time, or one following the other as the Court may
determine. Consequently, the present motion seeks to join the hearing of
application A-237-03 to the other two applications. Given the fact that all
three applications appear to arise out of the same proceeding, there will be an
order that application A-237-03 be heard at the same time, or following
the hearing of applications A-556-01 and A-60-03 or as the Court
hearing the applications may determine.
[4]
The motion also requests leave to file a Supplementary Record including
new evidence such as the applicant’s Motion Record of March 25, 2003, the
transcript of the cross-examination of Cesare Chiarotto on his affidavit, and
the transcript of the proceedings before the Tax Court in appeal
2002-4661(IT). I am unable to determine with any precision exactly what the
new evidence the applicant seeks to put before the Court is intended to prove
and on what basis it would be relevant to the applications for judicial
review. Some of the evidence, such as the transcript of proceedings in the Tax
Court in appeal 2002-4661(IT) would properly be before the Court in application
no. A-237-03 but have nothing to do, whether by way of new evidence or
otherwise with the other two applications. Some of the evidence, such as the
cross-examination of Cesare Chiarotto on his affidavit would have been known to
the applicant prior to the hearing in appeal 2002-4661(IT).
[5]
A review of the affidavits filed by the applicant in her Notice of
Application A-60-03, and on this motion (the affidavit of Gabor Zsoldos)
demonstrates that neither the applicant nor her husband understand the
limitations of an application for judicial review. It appears to me that the
motion to file additional evidence is simply an attempt to relitigate the
merits of the underlying decisions of the Tax Court of Canada. On the basis of
the material before me, I cannot see any new evidence which would properly be
admissible in the context of an application for judicial review. That part of
the Notice of Motion will be dismissed.
(s)
“J.D. Denis Pelletier”
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-237-03
STYLE OF CAUSE: ILONA ZSOLDOS and The Attorney
General of Canada
MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF
PARTIES
REASONS FOR ORDER BY: PELLETIER J.A.
DATED: July
15, 2003
WRITTEN REPRESENTATIONS BY:
Mrs. Ilona
Zsoldos Applicant
on her own behalf
Ms. Suzanne M. Bruce
Ms.
Margaret Nott For
the respondent
SOLICITORS OF RECORD:
Mrs. Ilona
Zsoldos Applicant
on her own behalf
Toronto, Ontario
Mr. Morris
Rosenberg For the
respondent
Attorney General of Canada
Ottawa, Ontario
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