McGowan v. The Queen, 2004 TCC 842

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Motion heard on December 14, 2004 at Toronto, Ontario

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ORDER AND REASONS FOR ORDER

Woods J.

[1]      John McGowan filed a notice of appeal in respect of reassessments for the 1993 through 1996 taxation years, inclusive. At the commencement of the hearing, the Crown brought a motion for the appeal in respect of the 1995 and 1996 taxation years to be quashed on grounds that no notice of objection had been filed, as required by section 169 of the Income Tax Act.

[2]      I have concluded that the motion and the substantive appeal should both be adjourned.

[3]      It was clear during the hearing that neither party was fully aware of what the other was intending to put in issue. Accordingly, the appeal was adjourned and a period of time was granted for the pleadings to be amended.

[4]      Mr. McGowan was self-represented at the hearing and indicated that he wished to seek the advice of legal counsel. In these circumstances, I would conclude that the preliminary motion should also be adjourned so that legal counsel could also address this issue.

[5]      As a result, both the appeal and the preliminary motion will be adjourned sine die.

Signed at Toronto, Ontario this 23rd day of December, 2004.

Woods J.