Date:
20000123
Docket:
2000-2945(IT)APP
BETWEEN:
ANTOINE
HANI,
Applicant,
and
HER
MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
(Rendered
orally on the bench, on October 13, 2000 at Montréal, Quebec, and modified at
Ottawa, Ontario, on January 23, 2001)
Rip,
J.T.C.C.
[1] Unfortunately, the application is dismissed. I appreciate that
there are problems with communications between Canada and Lebanon. Mr. Hani
contacted Dr. Hani in January 2000 to inform him that he had received a Notice
of Confirmation. And, on the notification, I am certain that no one did
anything concerning the Notice of Confirmation. Elie Hani was Dr. Hani’s designated representative for Revenue Canada
matters.
[2] The Canada Customs and Revenue Agency received the consent on
November 26. Mr. Hani informed Mr. Hyland that his brother had rejected
the offer to settle the matter. Elie Hani, I am sure, knew the results of
this rejection. When one rejects something, there are actions of the part of
the Canada Customs and Revenue Agency. In this case, there was a Notice of
Confirmation of the assessments.
[3] Elie Hani knew, if he read the material sent by the Canada Customs
and Revenue Agency, that the Income Tax Act prescribes deadlines for
appealing to the Court. I am in agreement with Madam Justice Reed in Chin v.
Canada (M.E.I.) in which she said:
I know that Courts are often
reluctant to disadvantage individuals because their counsel miss deadlines.
[4] Here, there were two people and, at this time, I am not sure who had
the authority to act on behalf of Dr. Hani, that is, Ms. Raymond or her
brother, Elie Hani. But one of the two, and perhaps Dr. Hani himself, was
irresponsible in the way he tried to consider the results or the conclusions
that follow due to a Notice of Confirmation.
[5] The application is dismissed.
Signed at Ottawa, Canada, this 23rd day of
January 2001.
J.T.C.C.
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