Date: 20020403
Docket: 2001-3730-IT-APP
BETWEEN:
JOHN B. YATES,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
For the Applicant: The Applicant himself
Agent for the Respondent: Marie Vujnovic (Student-at-law)
____________________________________________________________________
Reasonsfor Order
(Delivered orally from the Bench at Toronto, Ontario, on February 18, 2002)
McArthur J.
[1] I made a remark with regard to your being a lawyer which may have sounded flippant. Obviously there is a higher standard imposed upon you because of your educational background, yet I am prepared to grant your application for an extension of time to file a Notice of Appeal from assessments of tax made under the Income Tax Act for the 1996 and 1997 taxation years. What tips the balance is that it would appear that you have reasonable grounds for appeal and the matter should be tried on its merits rather than to dismiss the appeals for your not complying with the Rules of the Court.
[2] Further, I believe the Applicant's evidence. While there was a lag of eight months before making the application, I understand he had not received the letter from Canada Customs & Revenue Agency which would have clearly set out his responsibilities under subsection 169(1) of the Act.
[3] With respect to the merits of his appeals, expense receipts are important but, not obligatory. I would urge the Minister of National Revenue and the Applicant to talk with a view of arriving at a reasonable settlement, if such is possible. So as far as the procedure is concerned we will consider the Notice of Appeal dated October 4, 2000 filed as of this date.
Signed at Ottawa, Canada, this 3rd day of April, 2002.
"C.H. McArthur"
J.T.C.C.
COURT FILE NO.: 2001-3730(IT)APP
STYLE OF CAUSE: John B. Yates and Her Majesty the Queen
PLACE OF HEARING: Toronto, Ontario
DATE OF HEARING: February 18, 2002
REASONS FOR ORDER BY: The Honourable Judge C.H. McArthur
DATE OF ORDER: February 26, 2002
APPEARANCES:
For the Appellant: The Appellant himself
Agent for the Respondent: Maria Vujnovic (Student-at-law)
COUNSEL OF RECORD:
For the Appellant:
Name: N/A
Firm:
For the Respondent: Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada
2001-2409(GST)I
BETWEEN:
KWOK KEN LOUIE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeal heard on January 24, 2002, at Vancouver, British Columbia, by
the Honourable Judge C.H. McArthur
Appearances
Agent for the Appellant: Mirada Tam
Counsel for the Respondent: Jasmine Sidhu
JUDGMENT
The appeal from the assessment made under the Excise Tax Act, notice of which is dated March 29, 2000, and bears number 11BU0600893 for the reporting period January 1, 1996 to December 31, 1997 is dismissed.
Signed at Ottawa, Canada, this 8th day of April, 2002.
|
"C.H. McArthur" |
J.T.C.C.