Tax Court of Canada Judgments

Citation: 2006TCC629

Date: 20061120

Docket: 2005-1958(IT)I

BETWEEN:

RAIJA ANITA KARLSSON,

Appellant,

and

HER MAJESTY THE QUEEN,

REASONS FOR JUDGMENT

(Delivered orally from the bench on

September 15, 2006, at Vancouver, British Columbia.)

Miller J.

[1]      Normally I am very hesitant in granting such applications to deny a taxpayer their day in Court, but under these circumstances, with two prior adjournments, with the matter being set down on a peremptory basis I am prepared to grant your application and I will dismiss this case. Ms. Karlsson will be advised that she does have an opportunity to appeal my decision. That will be her call, whether she wants to continue this litigation.

[2]      I grant you your request, and the appeal is dismissed. Thank you.

Signed at Ottawa, Canada, this 20th day of November 2006.

"Campbell J. Miller"

CITATION:                                        2006TCC629

COURT FILE NO.:                             2005-1958(IT)I

STYLE OF CAUSE:                           Raija Anita Karlsson and

                                                          Her Majesty The Queen

PLACE OF HEARING:                      Vancouver, British Columbia

DATE OF HEARING:                        September 15, 2006

REASONS FOR JUDGMENT BY:     The Honourable Justice Campbell J. Miller

DATE OF JUDGMENT:                     September 20, 2006

APPEARANCES:

For the Appellant:	No one appeared
Counsel for the Respondent:	Shawna Cruz

COUNSEL OF RECORD:

       For the Appellant:

                   Name:                              N/A

                   Firm:                                N/A

       For the Respondent:                     John H. Sims, Q.C.

                                                          Deputy Attorney General of Canada

                                                          Ottawa, Canada