Federal Court of Appeal Decisions

Date: 20051103

Docket: A-487-03

Citation: 2005 FCA 368

CORAM:        LINDEN J.A.

ROTHSTEIN J.A.

PELLETIER J.A.

BETWEEN:

                                                           

COMPREHENSIVE HEALTH CLINIC INC.

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Heard at Toronto, Ontario, on November 3, 2005.

Judgment delivered from the Bench at Toronto, Ontario, on November 3, 2005.

REASONS FOR JUDGMENT OF THE COURT BY:                                                 LINDEN J.A.

Date: 20051103

Docket: A-487-03

Citation: 2005 FCA 368

CORAM:        LINDEN J.A.

ROTHSTEIN J.A.

PELLETIER J.A.

BETWEEN:

COMPREHENSIVE HEALTH CLINIC INC.

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Toronto, on November 3, 2005)

LINDEN J.A.

[1]                The main issue on this appeal involves the procedural fairness of the informal procedure proceedings in the Tax Court of Canada.

[2]                An adjournment was requested of the Tax Court by counsel for the Appellant on July 16, 2003 to adjourn the hearing scheduled to take place on September 3, 2003 in St. Catherine=s, the Appellant=s counsel being unavailable on that date. Thus request was denied, leaving the Appellant six weeks to make alternative arrangements for counsel or other advice.

[3]                On September 3, 2003 the representative of the Appellant appeared and made no further request for adjournment of the Court at that time. The trial proceeded.

[4]                During the hearing, the Appellant was offered the opportunity to adjourn until later in the week to allow to the corporation=s accountant to appear. When the hearing resumed on September 4, 2003, the accountant did not appear.    The Court proceeded to decide the case on the evidence presented by the Appellant.

[5]                We are not persuaded that the Tax Court Judge violated the rules of procedural fairness in all the circumstances of this case by proceeding to decide the case as he did.

[6]                An affidavit of Nancy Cannon, the recipient of the amount to be deducted as an expense, was not admitted into evidence by the Tax Court Judge. In our view he applied the appropriate principles in rejecting this affidavit and hence there is no basis for our interference.

[7]                The appeal will be dismissed with costs for the Respondent.

                AA. M. Linden@

                                                                                                                                                      J.A.                          

                                                                                                                                                           

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                                       A-487-03

STYLE OF CAUSE:                         COMPREHENSIVE HEALTH CLINIC INC.

Appellant

and

HER MAJESTY THE QUEEN

                                                                                                                                                           

Respondent

PLACE OF HEARING:                                 TORONTO, ONTARIO

DATE OF HEARING:                                   November 3, 2005

REASONS FOR JUDGMENT OF

THE COURT BY:                                           (LINDEN, ROTHSTEIN & PELLETIER JJ.A.)

DELIVERED FROM THE

BENCH BY:                                                    LINDEN J.A.

APPEARANCES:

Timothy R. Pedwell                                          FOR THE APPELLANT

Ifeanyichuckwu Nwachukwu                             FOR THE RESPONDENT

SOLICITORS OF RECORD:

Pedwell and Pedwell

St. Catherines, Ontario                          FOR THE APPELLANT

John H. Sims Q.C.

Deputy Attorney General of Canada                  FOR THE RESPONDENT