Tax Court of Canada Judgments

Decision Information

Decision Content

Docket: 2003-1066(GST)G

BETWEEN:

TELUS COMMUNICATIONS (EDMONTON) INC.,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

____________________________________________________________________

Motion heard on June 17, 2004 at Edmonton, Alberta

Before: The Honourable Justice T. O'Connor

Appearances:

Counsel for the Appellant:

Michel Bourque

Counsel for the Respondent:

Margaret Irving

____________________________________________________________________

ORDER

          Upon motion by the Respondent for an Order striking paragraphs 32.1, 33(e), 38.1 and 39(e) of the Appellant's Amended Amended Notice of Appeal pursuant to section 53 of the Tax Court of Canada Rules (General Procedure);

          Upon reading the Affidavits of Susan Green;

And upon hearing counsel for the parties and reading their written submissions;

          And upon reading the material filed;


          The Respondent's motion is dismissed and costs are awarded to the Appellant in the lump sum of $1,000.

Signed at Ottawa, Canada, this 30th day of June, 2004.

"T. O'Connor"

O'Connor, J.


Citation: 2004TCC476   

Date: 20040630

Docket: 2003-1066(GST)G

BETWEEN:

TELUS COMMUNICATIONS (EDMONTON) INC.,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REASONS FOR ORDER

O'Connor, J.

[1]      The Respondent in the Reply to the Amended Amended Notice of Appeal has joined issue on the question of penalties, which is the subject matter of the paragraphs the Appellant seeks to strike.

[2]      Consequently in my opinion the said paragraphs do not constitute an abuse of the process of the Court. Therefore the Motion is dismissed. It is also my views that the matters raised in the Motion should later be determined by the trial judge.

[3]      Costs are awarded to the Appellant in the amount of $1,000.00.

Signed at Ottawa, Canada, this 30th day of June 2004.

"T. O'Connor"

O'Connor, J.


CITATION:

2004TCC476

COURT FILE NO.:

2003-1066(GST)G

STYLE OF CAUSE:

Telus Communications (Edmonton) Inc. v. Her Majesty the Queen

PLACE OF HEARING:

Edmonton, Alberta

DATE OF HEARING:

June 17, 2004

REASONS FOR JUDGMENT BY:

the Honourable Justice T. O'Connor

DATE OF JUDGMENT:

June 30, 2004

APPEARANCES:

Counsel for the Appellant:

Michel Bourque

Counsel for the Respondent:

Margaret Irving

COUNSEL OF RECORD:

For the Appellant:

Name:

Michel Bourque

Firm:

Bennett Jones

Calgary, Alberta

For the Respondent:

Morris Rosenberg

Deputy Attorney General of Canada

Ottawa, Canada

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