Date:
20010620
Dockets:
98-2817-IT-G,
98-2957-IT-G
BETWEEN:
ANICK
TARDIF,
MARIE-ÈVE TARDIF,
Appellants,
and
HER MAJESTY
THE QUEEN,
Respondent.
Reasons
for Judgment
P.R.
Dussault, J.T.C.C.
[1]
The appeals from the assessments made for the 1992, 1993, 1994,
1995 and 1996 taxation years for each appellant were heard on
common evidence.
[2]
The hearing of the appeals began on November 8, 2000.
[3]
The appellants were not present. Their counsel,
Patrick Poulin, called their father, Fernand Tardif, as the
only witness. Mr. Tardif was cross-examined by counsel for
the respondent, Michel Lamarre. Counsel for both parties
later informed the Court that an agreement had been reached
whereby the Minister of National Revenue would make reassessments
under subsection 169(3) of the Income Tax Act ("the
Act") and the appellants would produce a
discontinuance of these appeals.
[4]
In the circumstances, the Court adjourned the hearing of the
appeals for 60 days.
[5]
The said agreement never materialized, and the appellants chose
to be represented by a new counsel,
Bernard Caouette.
[6]
On April 10, 2001, the Court therefore ordered that the hearing
of these appeals be fixed peremptorily for Thursday, June 14,
2001, at 9:30 a.m. for one day before the Tax Court of Canada at
the courthouse at 300 Boulevard Jean-Lesage, 5th floor,
Québec, Quebec.
[7]
The appellants and their counsel failed to appear at the time
fixed for the hearing, and no one was notified of any problem
with proceeding at that time. The Court therefore allowed an
additional half-hour. When that additional time was up, counsel
for the respondent asked that the appeals be
dismissed.
[8]
Since the evidence heard on November 8, 2000, does not show that
the assessments under appeal are wrong and since the appellants
have failed to prosecute their appeals, the appeals are dismissed
with costs to the respondent. However, since the hearing of the
appeals was commenced and was supposed to continue on common
evidence, costs for the services of counsel are limited to those
of a single case for preparation for hearing and for attendance
at the hearing.
Signed at
Ottawa, Canada, this 20th day of June 2001.
J.T.C.C.
Translation certified
true on this 29th day of November
2002.
Sophie Debbané,
Revisor
[OFFICIAL
ENGLISH TRANSLATION]
98-2817(IT)G
BETWEEN:
ANICK
TARDIF,
Appellant,
and
HER MAJESTY
THE QUEEN,
Respondent.
Appeals
heard on common evidence with the appeals of
Marie-Ève Tardif (98-2957(IT)G)
on November
8, 2000, and on June 14, 2001, by
the
Honourable Judge P. R. Dussault
Appearances
November
8, 2000
Counsel
for the
Appellant:
Patrick
Poulin
Counsel
for the
Respondent:
Michel Lamarre
June 14,
2001
Counsel
for the
Appellant:
No one appeared
Counsel
for the
Respondent:
Michel Lamarre
JUDGMENT
The appeals
from the assessments made under the Income Tax Act for the
1992, 1993, 1994, 1995 and 1996 taxation years are
dismissed, with costs to
the Respondent.
However,
since the hearing of the appeals consolidated in this file
commenced and was supposed to continue on common evidence with
the appeals of Marie-Ève Tardif
consolidated in file No. 98-2957(IT)G, costs for the
services of counsel are limited to those of a single case for
preparation for hearing and for attendance at the hearing. The
whole in accordance with the attached Reasons for
Judgment.
Signed at
Ottawa, Canada, this 20th day of June 2001.
J.T.C.C.
Translation certified
true on this 29th day of November
2002.
Sophie Debbané,
Revisor
[OFFICIAL
ENGLISH TRANSLATION]
98-2957(IT)G
BETWEEN:
MARIE-ÈVE TARDIF,
Appellant,
and
HER MAJESTY
THE QUEEN,
Respondent.
Appeals
heard on common evidence with the appeals of
Anick
Tardif (98-2817(IT)G)
on November
8, 2000, and on June 14, 2001, by
the
Honourable Judge P. R. Dussault
Appearances
November
8, 2000
Counsel
for the
Appellant:
Patrick
Poulin
Counsel
for the
Respondent:
Michel Lamarre
June 14,
2001
Counsel
for the
Appellant:
No one appeared
Counsel
for the
Respondent:
Michel Lamarre
JUDGMENT
The appeals
from the assessments made under the Income Tax Act for the
1992, 1993, 1994, 1995 and 1996 taxation years are
dismissed, with costs to
the Respondent.
However, since the hearing of the appeals consolidated in this
file commenced and was supposed to continue on common evidence
with the appeals of Anick Tardif consolidated in file
No. 98-2817(IT)G, costs for the services of counsel are limited
to those of a single case for preparation for hearing and
attendance at the hearing. The whole in accordance with the
attached Reasons for Judgment.
Signed at
Ottawa, Canada, this 20th day of June 2001.
J.T.C.C.
Translation certified
true on this 29th day of November
2002.
Sophie Debbané,
Revisor
[OFFICIAL
ENGLISH TRANSLATION]
Email this Content