Nicholls v. The Queen, 2010 TCC 65

Citation: 2010TCC65

Date: 20100224

Docket: 2009-3459(IT)G

BETWEEN:

PATRICK E. NICHOLLS,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

AMENDED REASONS FOR ORDER

Sheridan, J.

[1]     By way of background, the Appellant represented himself at the hearing of the Respondent’s motion to dismiss the appeal of his 1998 taxation year. It was not clear from his Notice of Appeal, his evidence or his submissions in respect of the Respondent’s motion exactly what his intentions were in filing his appeal. After hearing from the parties, I granted the Respondent’s motion on the basis that:

1.       if the purpose of the Appellant’s appeal was to challenge the assessment of his 1998 taxation year, it must be dismissed because there was no tax payable in that year and there can be no appeal from a ‘nil’ assessment; and

2.       alternatively, if his appeal was in respect of his request for a determination of loss for the 1998 taxation year, then it must be quashed for being premature as, as of the date of this hearing, the Minister had not yet issued a Notice of Determination of Loss in respect of the 1998 taxation year.

[2]     After rendering the above decision from the Bench, I inadvertently deferred the question of costs to the trial judge. Having since realized this oversight, I have, pursuant to subsection 172(1) of the Tax Court of Canada Rules (General Procedure), turned my mind to the matter of costs. Notwithstanding the Respondent’s success in this motion, taking into account the Appellant’s self‑represented status and his financial straits[1], I am not satisfied that an order of costs against the Appellant is in the best interest of justice. Accordingly, it is hereby ordered that each party shall bear its own costs throughout.

          These Amended Reasons for Order are issued in substitution for the Reasons for Order dated February 9, 2010.

Signed at Ottawa, Canada, this 24^th day of February, 2010.

“G. A. Sheridan”

CITATION:                                       2010TCC65

COURT FILE NO.:                            2009-3459(IT)G

STYLE OF CAUSE:                          PATRICK E. NICHOLLS AND

                                                          HER MAJESTY THE QUEEN

PLACE OF HEARING:                     Toronto, Ontario

DATE OF HEARING:                       February 2, 2010

REASONS FOR ORDER BY:           The Honourable Justice G. A. Sheridan

DATE OF AMENDED REASONS   February 24, 2010

FOR ORDER:                                  

APPEARANCES:

COUNSEL OF RECORD:

       For the Appellant:

                          Name:                     

                            Firm:                    

       For the Respondent:                    John H. Sims, Q.C.

                                                          Deputy Attorney General of Canada

                                                          Ottawa, Canada