O Connor T.C.J. (Orally):
— PROCEEDINGS COMMENCED AT 10:06 a.m.
THE REGISTRAR: Before the Court, case number 96-1766(IT)G, between Shirley Sykes and Her Majesty the Queen. Counsel for the Respondent Pat Babcock.
MS. BABCOCK: I’d like to make a motion that the appeal of Shirley Sykes be dismissed for want of prosecution. It was set down to follow the appeal of Russell Sykes, and the result of the Russell Sykes would govern the result in the Shirley Sykes appeal. And as the appeal in Russell Sykes has been dismissed, then I’m asking that the appeal in Shirley Sykes be dismissed. And I note that neither Mrs. Sykes or Mr. Russell Sykes, on her behalf, have appeared this morning.
HIS HONOUR: I still think I have to wait the 30 minutes.
MS. BABCOCK: Okay.
HIS HONOUR: Do you disagree?
MS. BABCOCK: No, probably not.
HIS HONOUR: I was looking at the rules and I think this is the kind of thing that no one wants to take a chance on it, so we’ll re-hear your motion in 30 minutes.
--- PROCEEDINGS RECESSED AT 10:08 A.M.
— PROCEEDINGS RESUMED AT 10:40 A.M.
MS. BABCOCK: Your Honour, pursuant to Section 18.21 of the Tax Court of Canada Act, subsection 1, which deals with where an Appellant does not appear on the day fixed for the hearing, the Court shall dismiss it. I’m making a motion that the appeal of Shirley Sykes be dismissed at this time.
HIS HONOUR: For failure to appear?
MS. BABCOCK: For failure to appear.
HIS HONOUR: The appeal is dismissed for failure to appear on behalf of the Appellant.
— PROCEEDINGS CONCLUDED AT 10:42 A.M.
Application dismissed.
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