TAX COURT OF CANADA
IN
RE: THE INCOME ACT
2007-4700(IT)I
BETWEEN:
DEBORAH
JOANNE McDOUGALL,
Appellant;
-
and -
HER
MAJESTY THE QUEEN,
Respondent.
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Held before Mr. Justice L. Little in Courtroom No. 2B, Law Courts
of British Columbia, 455 Columbia Street, Kamloops, B.C., on Tuesday, May 27th,
2008.
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APPEARANCES:
No appearance for Appellant;
Mr. Andrew Majawa, For
the Respondent.
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THE REGISTRAR: C.
DeSantos
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Allwest
Reporting Ltd.
12th
Flr. - 1125 Howe Street
Vancouver,
B.C.
V6B
3A7
Per:
A.B. Lanigan
REASONS FOR JUDGMENT
(Delivered Orally from
the Bench at
Kamloops, B.C. on May
27th, 2008)
JUSTICE: This appeal was set down for hearing by the
Court at 9:30 A.M. on Tuesday, May 27, 2008 in the Law Courts Building in the City
of Kamloops. On May 27, 2008 the Registrar called the appeal for hearing. The
Appellant did not appear. Mr. Majawa, counsel for the Respondent said that on
May 23rd, 2008 the Department of Justice received a letter from the
Appellant, which stated that Mr. Majawa should be appointed the -- what did she
call you, the "Fiduciary Debtor", is that what it was?
MR. MAJAWA: I believe so, yes.
JUSTICE: Just bear with me, I just want to get the exact
words.
"Therefore I…"
And the Appellant gives her name "p'ixya'qn",
"…hereby nominate and do appoint Andrew
Majawa…Counsel as being qualified to fulfill the position of "Fiduciary
Debtor" for the corporate entity described above in
all-capital-letter-assemblages…"
And so on. Mr. Majawa said that he is not prepared to act
as a Fiduciary Debtor for the Appellant, nor to represent the Appellant on her
behalf. Mr. Majawa, counsel for the Respondent, moved that the appeal be
dismissed for want of prosecution pursuant to Rule 18.2(1) of the Informal
Rules. The Court adjourned the appeal until 10:00 A.M., and instructed the
Registrar to check with court officials in the courthouse to determine if the
Appellant was available. At 10:00 A.M. counsel for the Respondent moved that
the appeal be dismissed for want of prosecution, and the Registrar indicated
that there was no sign of the Appellant in the courthouse today. Before
dealing with the motion, I wish to comment briefly on a comment made by the
Appellant in her Notice of Appeal. In the Notice of Appeal the Appellant
states, paragraph 2,
"I have recently learned that I, with a status of a
full liability free willed woman, of no intention or knowledge of being any
form of type of incorporated entity or being a commercial "also known
as" or of my being a ward of the Crown, am not a person, a limited
liability, legal fiction. I am therefore not a fictional entity called a
taxpayer subject to the Income Tax Act of Canada."
Canada's Constitution provides that Parliament has the
authority to pass laws to impose taxation on residents of Canada. Parliament
has done this, and the Income Tax Act was passed by the Parliament of
Canada. Since the Appellant is a resident of Canada and since the Appellant
received employment income and EI benefits in the 2006 taxation year, she is
subject to tax on this income. The Appellant's argument that since she is not
a fictional entity called a taxpayer is without merit. I grant the motion made
by Mr. Majawa that the appeal be dismissed for want of prosecution, and the
appeal is dismissed. Before concluding my remarks I want to ask the Registrar
to make sure that the document which was received this morning from the
Appellant be returned to her, so that she has her birth certificate and
whatever document -- should make a copy of that document, which is called
Exhibit 2, and we should make sure that Mr. Majawa has a copy, but we should
return the original documents back to the Appellant, to make sure that we are
not responsible for losing whatever those documents are if she thinks they are
of importance to her. So Mr. Majawa, thank you for your help, sir. Appeal
dismissed, and we will see what develops from there.
I hereby certify
that the FOREGOING is a true and accurate transcript of the proceedings
herein to the best of my skill and ability.
__________________________________
A.B. Lanigan, COURT REPORTER
CITATION: 2008 TCC 383
COURT FILE NO.: 2007-4700(IT)I
STYLE
OF CAUSE: Deborah Joanne McDougall
v.
Her Majesty The Queen
PLACE OF HEARING: Kamloops, British Columbia
DATE OF HEARING: May 27, 2008
REASONS
FOR JUDGMENT BY: The Honourable Justice L.M. Little
DATE OF JUDGMENT: July 3, 2008
APPEARANCES:
|
For the Appellant:
|
No one appeared
|
|
Counsel for the Respondent:
|
Andrew Majawa
|
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent: John
H. Sims, Q.C.
Deputy
Attorney General of Canada
Ottawa,
Canada
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