Date: 20020822
Docket: A-322-01
A-323-01
Neutral citation: 2002 FCA 302
CORAM: STRAYER J.A.
DÉCARY J.A.
EVANS J.A.
BETWEEN:
GUNNER INDUSTRIES LTD.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-324-01
BETWEEN:
ENVIRO-GUN LTD.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR ORDER
STRAYER J.A.
[1] The appellants have submitted no material to justify their representation by an officer of the respective companies rather than a solicitor. Among other things, to obtain such an order under Rule 120 it is necessary to show special circumstances such as that the company cannot afford a solicitor, the issues are not complex, or that the matter can be handled expeditiously by the proposed representative. No such evidence has been provided to the Court.
[2] As for the delays, the notice of appeal was filed on May 28, 2001. Now, some 15 months later, the appellants have still not produced appeal books but instead seek a rather indefinite extension for doing so "that would extend into the new year 2003 to . . . initiate the preparation of the Appeal Book". The supporting affidavit provides no specific explanation as to why this is necessary or reasonable. Vague references are made to unspecified Provincial Court cases "that may significantly affect the admissibility of evidence used by the tax audit to create the assessments subject to these Appeals". What this means or why it is so is nowhere explained. Mr. Kimery says he is also "gathering relevant archived information". One must assume that he has had ample time to do this since the appeals were filed in May, 2001.
[3] For these reasons the appeal must be dismissed.
(s) "B.L. Strayer"
J.A.
I agree
"Robert Décary" j.a.
I agree
"John. M. Evans" J.A.
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-322-01
STYLE OF CAUSE: Gunner Industries Ltd. v. Her Majesty the Queen
DOCKET: A-323-01
STYLE OF CAUSE: Gunner Industries Ltd. v. Her Majesty the Queen
DOCKET: A-324-01
STYLE OF CAUSE: Enviro-Gun Ltd. v. Her Majesty the Queen
REASONS FOR ORDER: Strayer J.A.
CONCURRED IN BY: Décary J.A.
Evans J.A.
DATED: August 22, 2002
WRITTEN REPRESENTATIONS BY:
Lyle Bouvier For the Respondent
The appellants, on their own behalf
SOLICITORS OF RECORD
Mr. Morris Rosenbert
Deputy Attorney General of Canada For the Respondent