Helsi Construction Management Inc. v. Canada (Attorney General), docket A-930-97

Date: 19991026

Docket: A-930-97

CORAM:      DÉCARY, J.A.,

         ROBERTSON, J.A.,

         NOËL, J.A.

     IN THE MATTER OF AN Application under

     Federal Court Act

     AND IN THE MATTER of a Decision of the

     Tax-Court of Canada made pursuant to the

     Provisions of the Excise Tax Act (the "Act")

BETWEEN:

     HELSI CONSTRUCTION MANAGEMENT INC.,

     Applicant,

     - and -

     HER MAJESTY THE QUEEN

     REPRESENTED BY:

     ATTORNEY GENERAL OF CANADA,

     Respondent.

     REASONS FOR JUDGMENT

     (Delivered from the Bench at Vancouver, British Columbia

     on Tuesday, October 26, 1999)

ROBERTSON, J.A.

[1]      For essentially the reasons given by this Court in Garden v. The Queen, A-118-98, October 8, 1999 we are of the respectful view that the Tax Court Judge erred in refusing to grant the applicant taxpayer"s request for an adjournment; which request was unopposed by the Minister of National Revenue. As a result of that refusal the taxpayer was unable to demonstrate that he was entitled to certain "input tax credits", as well as being over-charged with respect to the GST payable. In the circumstances, the application for judicial review must be allowed, without costs, the decision of the Tax Court Judge dated November 4, 1997 set aside and the mater remitted to the Tax Court for determination of the taxpayer"s appeal.

                             (Sgd.) "J.T. Robertson"

                                 J.A.

     FEDERAL COURT OF CANADA

     APPEAL DIVISION

     NAMES OF COUNSEL AND SOLICITORS ON THE RECORD

COURT FILE NO.:      A-930-97

STYLE OF CAUSE:      Helsi Construction Management Inc

     v.

     Her Majesty the Queen

    

PLACE OF HEARING:      Vancouver, British Columbia

DATE OF HEARING:      October 26, 1999

REASONS FOR JUDGMENT OF ROBERTSON, J.A.

DATED:      October 26, 1999

APPEARANCES:

Mr. Sirus Familamiri      For the Applicant

Mr. Brent Paris      For the Respondent

SOLICITORS OF RECORD:

Mr. Sirus Familamiri

Port Coquitlam, BC      For the Applicant

Morris Rosenberg

Deputy Attorney

General of Canada      For the Respondent

Date: 19991026

Docket: A-930-97

CORAM:      DÉCARY, J.A.,

         ROBERTSON, J.A

         NOËL, J.A.

     IN THE MATTER OF AN Application under

     Federal Court Act

     AND IN THE MATTER of a Decision of the

     Tax-Court of Canada made pursuant to the

     Provisions of the Excise Tax Act (the "Act")

BETWEEN:

     HELSI CONSTRUCTION MANAGEMENT INC.,

     Applicant,

     - and -

     HER MAJESTY THE QUEEN

     REPRESENTED BY:

     ATTORNEY GENERAL OF CANADA,

     Respondent.

Heard at Vancouver, British Columbia on October 26, 1999

Judgment delivered at Vancouver, British Columbia on October 26, 1999

REASONS FOR JUDGMENT BY:      ROBERTSON, J.A.