Tax Court of Canada Judgments

Citation: 2006TCC397   

Date: 20060711

Docket: 2004-3524(GST)G                                                                                               

BETWEEN:

NEW HAVEN DEVELOPMENT LTD.,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REASONS FOR ORDER AND ORDER

Beaubier, J.

[1]      Upon reviewing the unsigned Notice of Motion by the Appellant dated June 30, 2006, and without presenting it to the Respondent or receiving evidence that the Respondent has been served with it,

[2]      The Motion of the Appellant dated June 30, 2006, and filed with the Court by fax at 3:02 p.m. that day, is denied. It alleges that the Appellant is without funds. When under oath in Examination for Discovery, its officer, Mr. Stevens, (the alleged instituter of this Motion) stated "Okay. We're not concerned about expenses here. We're just here to have a little fun and kind of enjoy the legal system." This Motion, its date of issue, and its allegation of a lack of funds confirm this attitude and the Appellant's intended course of action as stated at the Examination for Discovery. The current allegation of lack of funds flies in the face of Mr. Stevens' statement when under oath.

       Signed at Kelowna, British Columbia this 10^th day of July, 2006.

"D. W. Beaubier"

CITATION:                                        2006TCC397

COURT FILE NO.:                             2004-3524(GST)G

STYLE OF CAUSE:                           New Haven Development Ltd. v. The Queen

                                                         

PLACE OF HEARING:                      Saskatoon, Saskatchewan

DATE OF HEARING:                        June 5, 2006

REASONS FOR ORDER BY:            The Honourable Justice D.W. Beaubier

DATE OF ORDER:                            July 10, 2006

APPEARANCES:

COUNSEL OF RECORD:

       For the Appellant:

                   Name:

                   Firm:                               

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

                                                          Deputy Attorney General of Canada

                                                          Ottawa, Canada