Date: 20060915
Docket: A-634-05
Citation: 2006 FCA 306
Present: NOËL J.A.
BETWEEN:
ARTHUR
ROMAN ZINS
Appellant
and
HER
MAJESTY THE QUEEN
Respondent
Dealt with in writing without appearance
of parties.
Order delivered at Ottawa,
Ontario on September 15, 2006.
REASONS
FOR ORDER BY: NOËL
J.A.
Date: 20060915
Docket: A-634-05
Citation: 2006 FCA 306
Present: NOËL
J.A.
BETWEEN:
ARTHUR ROMAN ZINS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR ORDER
[1]
The
appellant seeks a stay of this appeal pending the hearing and disposition of a
judicial review application before the Federal Court in file T-861-06. He
argues that the decision of the Federal Court “may impact directly” on the
appeal.
[2]
With
respect, it is the other way around. What is in issue in appeal A-634-05 is a
decision of the Tax Court of Canada dealing with the appellant’s substantive
tax liability for his 1998 taxation year and ordering that a reassessment be
issued on the basis that the amount of $43, 614 is to be added to the
appellant’s income for that year, plus penalties. What is in issue in the
proceedings before the Federal Court is the collection of this tax debt.
[3]
It is
therefore important that the appeal not be delayed since the outcome, if
favourable to the appellant, stands to resolve both proceedings.
[4]
The
application will be dismissed with costs to the respondent.
“Marc
Noël”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-634-05
STYLE OF CAUSE: ARTHUR
ROMAN ZINS and
HER MAJESTY THE QUEEN
MOTION DEALT WITH IN WRITING WITHOUT
APPEARANCE OF PARTIES
REASONS FOR ORDER BY: NOËL J.A.
DATED: September 15, 2006
WRITTEN REPRESENTATIONS BY:
|
|
FOR THE APPELLANT /
APPLICANT
|
|
Franco
Calabrese
John Grant
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FOR THE RESPONDENT
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SOLICITORS OF RECORD:
|
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FOR THE APPELLANT /
APPLICANT
|
|
John H. Sims,
Q.C.
|
FOR THE RESPONDENT
|
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