Citation: 2017 TCC 36
Date: 20170310
Docket: 2015-1068(IT)G
BETWEEN:
RICHARD
COOPER,
Appellant,
and
HER
MAJESTY THE QUEEN,
Respondent,
Docket:
2015-1070(IT)G
AND BETWEEN:
ESTATE
OF THE LATE PETER M. COOPER,
Appellant,
and
HER
MAJESTY THE QUEEN,
Respondent,
Docket:
2015-1069(IT)G
AND BETWEEN:
MARSHALL
COOPER,
Appellant,
and
HER
MAJESTY THE QUEEN,
Respondent.
REASONS
FOR RECUSAL ORDER
Bocock J.
[1]
I am seized as case management judge of these
appeals.
[2]
For the reasons which follow, I have, of my own
motion, recused myself from all further action as case management judge.
[3]
On Saturday, March 4th, 2017, I received an
email. It referenced a CBC television programme, the Fifth Estate, and a tax
judge. As a result, I then viewed a replay of that programme which had aired
the night before.
[4]
In that programme, these appeals were
referenced. So was my role as case management judge for these appeals. In
addition, the programme indicated that a law firm, Fraser Milner Casgrain (now
Denton’s), was somehow involved in these appeals. The programme also referenced
a reception hosted by that law firm at a tax conference I attended in September,
2016. My wife and I briefly attended that reception, open to conference
attendees and their guests. I was aware of all these facts, but not the fact that
law firm Fraser Milner Casgrain (now Denton’s) was referenced anywhere in these
appeals.
[5]
On Monday, March 6th, I returned to my office. I
checked my judge’s files related to these appeals. As a result of that review,
I discovered a single reference to that law firm in the appellants’ notices of
appeal. After that discovery, I then ceased all further action as case
management judge for these appeals, save taking steps to recuse myself.
[6]
I am advised that a preliminary investigation
has been commenced by the Canadian Judicial Council. Whether reference to that
law firm in these appeals and my attendance at the reception is material,
important or relevant to my conduct in these appeals is for the Canadian
Judicial Council to determine. Making such a determination is mandated, fair
and appropriate for that proper body. That process will unfold as it should.
[7]
The Tax Court serves the people of Canada. I
serve the Tax Court for that purpose alone. In these appeals, the respondent
and appellants comprise the people of Canada. One seeks to protect the
country’s tax revenue and the others seek to challenge the tax assessments.
Where there is an investigation into my conduct specifically connected to these
appeals, my purpose as servant of the Court and people of Canada in these
appeals has been questioned. This is justification and cause for recusal.
[8]
Similarly, justice must be done and seen to be
done. This is true for the people of Canada, the parties to this appeal and the
Tax Court of Canada. I fundamentally believe in these principles as a tax
judge, taxpayer and Canadian. Although to date I have not been asked to rule on
any matters in dispute in these appeals, I could be in the future. This is
another reason for recusal.
[9]
At present, through the hard work of counsel,
these appeals are proceeding accordingly in the usual adversarial, but civil
manner. There appears to be no urgent need of the parties for the immediate
services of a case management judge. Therefore, my immediate recusal will not
harm the present process.
[10]
For all these reasons, as of March 6th 2017, I
recused myself from any further involvement in these appeals. The only
exception to that was to determine how best to carry out that recusal: a case
management conference or issuance of this Order with Reasons. Ultimately, I
have issued this Order and published the Reasons on the record. I have done
that in order to explain to the appellants and the respondent precisely why I
have recused myself.
[11]
My order for recusal also states that these matters
be returned to the Chief Justice of the Tax Court of Canada who will assign a
new case management judge to the appeals, as he deems appropriate.
Signed at Ottawa,
Canada, this 10th day of March 2017.
“R.S. Bocock”
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