Date: 20010620
Dockets: 98-2817-IT-G,
98-2957-IT-G
BETWEEN:
ANICK TARDIF,
MARIE-ÈVE TARDIF,
Appellants,
and
HER MAJESTY THE QUEEN,
Respondent.
Reasons for Judgment
P.R. Dussault, J.T.C.C.
[1] The appeals from the assessments made for the 1992, 1993, 1994, 1995 and 1996 taxation years for each appellant were heard on common evidence.
[2] The hearing of the appeals began on November 8, 2000.
[3] The appellants were not present. Their counsel, Patrick Poulin, called their father, Fernand Tardif, as the only witness. Mr. Tardif was cross-examined by counsel for the respondent, Michel Lamarre. Counsel for both parties later informed the Court that an agreement had been reached whereby the Minister of National Revenue would make reassessments under subsection 169(3) of the Income Tax Act ("the Act") and the appellants would produce a discontinuance of these appeals.
[4] In the circumstances, the Court adjourned the hearing of the appeals for 60 days.
[5] The said agreement never materialized, and the appellants chose to be represented by a new counsel, Bernard Caouette.
[6] On April 10, 2001, the Court therefore ordered that the hearing of these appeals be fixed peremptorily for Thursday, June 14, 2001, at 9:30 a.m. for one day before the Tax Court of Canada at the courthouse at 300 Boulevard Jean-Lesage, 5th floor, Québec, Quebec.
[7] The appellants and their counsel failed to appear at the time fixed for the hearing, and no one was notified of any problem with proceeding at that time. The Court therefore allowed an additional half-hour. When that additional time was up, counsel for the respondent asked that the appeals be dismissed.
[8] Since the evidence heard on November 8, 2000, does not show that the assessments under appeal are wrong and since the appellants have failed to prosecute their appeals, the appeals are dismissed with costs to the respondent. However, since the hearing of the appeals was commenced and was supposed to continue on common evidence, costs for the services of counsel are limited to those of a single case for preparation for hearing and for attendance at the hearing.
Signed at Ottawa, Canada, this 20th day of June 2001.
|
"P. R. Dussault" |
J.T.C.C.
Translation certified true on this 29th day of November 2002.
Sophie Debbané, Revisor
[OFFICIAL ENGLISH TRANSLATION]
98-2817(IT)G
BETWEEN:
ANICK TARDIF,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeals heard on common evidence with the appeals of
Marie-Ève Tardif (98-2957(IT)G)
on November 8, 2000, and on June 14, 2001, by
the Honourable Judge P. R. Dussault
Appearances
November 8, 2000
Counsel for the Appellant: Patrick Poulin
Counsel for the Respondent: Michel Lamarre
June 14, 2001
Counsel for the Appellant: No one appeared
Counsel for the Respondent: Michel Lamarre
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1992, 1993, 1994, 1995 and 1996 taxation years are dismissed, with costs to the Respondent.
However, since the hearing of the appeals consolidated in this file commenced and was supposed to continue on common evidence with the appeals of Marie-Ève Tardif consolidated in file No. 98-2957(IT)G, costs for the services of counsel are limited to those of a single case for preparation for hearing and for attendance at the hearing. The whole in accordance with the attached Reasons for Judgment.
Signed at Ottawa, Canada, this 20th day of June 2001.
|
"P. R. Dussault" |
J.T.C.C.
Translation certified true on this 29th day of November 2002.
Sophie Debbané, Revisor
[OFFICIAL ENGLISH TRANSLATION]
98-2957(IT)G
BETWEEN:
MARIE-ÈVE TARDIF,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeals heard on common evidence with the appeals of
Anick Tardif (98-2817(IT)G)
on November 8, 2000, and on June 14, 2001, by
the Honourable Judge P. R. Dussault
Appearances
November 8, 2000
Counsel for the Appellant: Patrick Poulin
Counsel for the Respondent: Michel Lamarre
June 14, 2001
Counsel for the Appellant: No one appeared
Counsel for the Respondent: Michel Lamarre
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1992, 1993, 1994, 1995 and 1996 taxation years are dismissed, with costs to the Respondent.
However, since the hearing of the appeals consolidated in this file commenced and was supposed to continue on common evidence with the appeals of Anick Tardif consolidated in file No. 98-2817(IT)G, costs for the services of counsel are limited to those of a single case for preparation for hearing and attendance at the hearing. The whole in accordance with the attached Reasons for Judgment.
Signed at Ottawa, Canada, this 20th day of June 2001.
|
"P. R. Dussault" |
J.T.C.C.
Translation certified true on this 29th day of November 2002.
Sophie Debbané, Revisor
[OFFICIAL ENGLISH TRANSLATION]