Date: 20110811
Docket: A-487-10
Citation: 2011 FCA 233
Present: PELLETIER J.A.
BETWEEN:
Konrad
Czerczak
Appellant
and
The
Attorney General of Canada
Respondent
Dealt with in writing without appearance
of parties.
Order delivered
at Ottawa, Ontario, on August 11, 2011.
REASONS
FOR ORDER BY: PELLETIER
J.A.
Date:
20110811
Docket:
A-487-10
Citation: 2011 FCA 233
Present: PELLETIER
J.A.
BETWEEN:
Konrad
Czerczak
Appellant
and
The Attorney
General of Canada
Respondent
REASONS FOR ORDER
PELLETIER
J.A.
[1]
The
appellant’s notice of appeal was filed on December 24, 2010. The appellant’s
address for service at that time was shown as “in care of his Authorized Tax
Representative at: Tax Audit Solutions, …, Whitby, Ontario”.
[2]
The
respondent’s Notice of Appearance was filed on January 11, 2011. There is no
further activity noted on the Court file until June 29, 2011, when a notice of
status review was forwarded to the appellant at his address for service.
[3]
The
appellant filed representations in response to the notice of status review
dated July 27, 2011. In those representations, he claims to be self-represented.
The representations are signed by the appellant without reference to his
address for service. Attached to his representation is a proposed Agreement as
to content of appeal book dated July 27, 2011, signed by the appellant “c/o Tax
Audit Solutions, …, Whitby, Ontario”.
[4]
It
is apparent that while the appellant is not represented by a lawyer, he is in
fact receiving assistance from someone purporting to have expertise in tax
matters. The appellant should know that only lawyers may appear on behalf of
taxpayers in the Federal Court of Appeal, unless the taxpayer chooses to
represent himself.
[5]
The
presence of this adviser is significant only to the extent that the appellant
seeks to explain his delay by reference to the complexity of the matter and to
confusion as to the person responsible for bringing a motion to settle the
content of the appeal book. These explanations are unpersuasive in light of the
appellant’s access to a tax adviser.
[6]
That
said, the appellant should not be deprived of his day in Court at this stage of
the proceedings.
“J.D.
Denis Pelletier”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-487-10
STYLE OF CAUSE: Konrad
Czerczak and The Attorney General of Canada
MOTION DEALT WITH IN WRITING WITHOUT
APPEARANCE OF PARTIES
REASONS FOR ORDER BY: PELLETIER J.A.
DATED: August 11, 2011
WRITTEN REPRESENTATIONS BY:
|
Konrad Czerczak
|
FOR THE APPELLANT ON HIS OWN BEHALF
|
|
John Grant
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
|
|
|
Myles J.
Kirvan
Deputy Attorney General of Canada
|
FOR THE RESPONDENT
|
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