Yates v. The Queen, docket 2001-3730(IT)APP

Date: 20020403

Docket: 2001-3730-IT-APP

BETWEEN:

JOHN B. YATES,

Applicant,

and

HER MAJESTY THE QUEEN,

Respondent.

____________________________________________________________________

For the Applicant: The Applicant himself

Agent for the Respondent: Marie Vujnovic (Student-at-law)

____________________________________________________________________

Reasonsfor Order

(Delivered orally from the Bench at Toronto, Ontario, on February 18, 2002)

McArthur J.

[1]            I made a remark with regard to your being a lawyer which may have sounded flippant. Obviously there is a higher standard imposed upon you because of your educational background, yet I am prepared to grant your application for an extension of time to file a Notice of Appeal from assessments of tax made under the Income Tax Act for the 1996 and 1997 taxation years. What tips the balance is that it would appear that you have reasonable grounds for appeal and the matter should be tried on its merits rather than to dismiss the appeals for your not complying with the Rules of the Court.

[2]            Further, I believe the Applicant's evidence. While there was a lag of eight months before making the application, I understand he had not received the letter from Canada Customs & Revenue Agency which would have clearly set out his responsibilities under subsection 169(1) of the Act.

[3]            With respect to the merits of his appeals, expense receipts are important but, not obligatory. I would urge the Minister of National Revenue and the Applicant to talk with a view of arriving at a reasonable settlement, if such is possible. So as far as the procedure is concerned we will consider the Notice of Appeal dated October 4, 2000 filed as of this date.

Signed at Ottawa, Canada, this 3rd day of April, 2002.

"C.H. McArthur"

J.T.C.C.

COURT FILE NO.:                                                 2001-3730(IT)APP

STYLE OF CAUSE:                                               John B. Yates and Her Majesty the Queen

PLACE OF HEARING:                                         Toronto, Ontario

DATE OF HEARING:                                           February 18, 2002

REASONS FOR ORDER BY:                               The Honourable Judge C.H. McArthur

DATE OF ORDER:                                                February 26, 2002

APPEARANCES:

For the Appellant:                                                 The Appellant himself

Agent for the Respondent:                 Maria Vujnovic (Student-at-law)

COUNSEL OF RECORD:

For the Appellant:                

Name:                                N/A

Firm:                 

For the Respondent:                             Morris Rosenberg

                                                                                Deputy Attorney General of Canada

                                                                                                Ottawa, Canada

2001-2409(GST)I

BETWEEN:

KWOK KEN LOUIE,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

Appeal heard on January 24, 2002, at Vancouver, British Columbia, by

the Honourable Judge C.H. McArthur

Appearances

Agent for the Appellant:             Mirada Tam

Counsel for the Respondent:      Jasmine Sidhu

JUDGMENT

          The appeal from the assessment made under the Excise Tax Act, notice of which is dated March 29, 2000, and bears number 11BU0600893 for the reporting period January 1, 1996 to December 31, 1997 is dismissed.

Signed at Ottawa, Canada, this 8th day of April, 2002.

"C.H. McArthur"

J.T.C.C.