Teskey
T.C.J.:
Now,
in
the
Brisson
matter,
I
have
talked
to
the
office
in
Ottawa
and
been
advised
that
a
registered
envelope
did
arrive
—
no,
let’s
start
over.
I’ve
talked
to
Ottawa
and
when
Judge
Bell
made
his
order,
administratively
the
court
just
carried
on
the
existing
files
and
treated
the
original
Notice
of
Appeals
for
1992
as
being
valid
appeals
because
of
the
order.
Notwithstanding
that,
the
court
received
a
registered
envelope
from
C.
Brisson
on
the
29th
of
January,
1997,
and
in
that
envelope
was
a
letter
signed
by
both
Corrinne
Brisson
and
K.J.
Kobly,
wherein
they
refiled
their
appeals
concerning
the
1992
tax
returns
for
both
Mr.
and
Mrs.
Brisson,
elected
the
informal
procedure
in
both
files
and
advised
the
court
of
Mr.
Brisson’s
passing
away.
I
do
not
believe
that
they
had
to
refile
their
appeal,
but
in
any
event
it
was
refiled,
and
therefore
for
those
reasons
the
decision
on
the
merits
of
the
case
stand
and
the
motion
by
the
Respondent
to
quash
the
1992
appeals
is
dismissed
as
they
were
obviously
within
the
time
limit
as
set
by
my
colleague
Judge
Bell.
Motion
granted.
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