Date:
19980609
Docket:
A-472-95
CORAM: STRAYER
J.A.
ROBERTSON
J.A.
McDONALD
J.A.
B E T W E E
N:
SATWANT
AUJLA
Appellant
(Appellant)
—
and —
HER
MAJESTY THE QUEEN
Respondent
(Respondent)
HEARD at Toronto,
Ontario, on Friday, June 5, 1998
JUDGMENT
delivered from the Bench at Toronto, Ontario, on Friday, June 5, 1998
REASONS FOR
JUDGMENT BY: STRAYER
J.A.
Date:
19980609
Docket:
A-472-95
C O R A M: STRAYER
J.A.
ROBERTSON
J.A.
McDONALD
J.A.
B E T W E E
N:
SATWANT
AUJLA
Appellant
(Appellant)
—
and —
HER
MAJESTY THE QUEEN
Respondent
(Respondent)
REASONS
FOR JUDGMENT
(Delivered
from the Bench at Toronto, Ontario,
on
Friday, June 5, 1998)
STRAYER
J.A.
[1] The
appellant failed to appear at the time and place fixed for the hearing of this
appeal after notice of same was served at his address on an adult female there.
[2] The
respondent moved for dismissal for want of prosecution. It is also apparent to
this Court that the appeal could not succeed because no evidence was presented
by the appellant before the Tax Court of Canada and there is therefore no basis
upon which this Court could find facts contrary to the Minister’s assumptions
and in favour of the appellant.
[3] The
appeal must therefore be dismissed.
J.A.
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