Date : 20000929
Docket : A-131-98
CORAM : DÉCARY J.A.
SHARLOW J.A.
MALONE J.A.
BETWEEN :
WILLIAM STANLEY
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Charlottetown (Prince Edward Island) on Friday, September 29, 2000
Judgment delivered from the Bench on Friday, September 29, 2000
REASONS FOR JUDGMENT OF
THE COURT DELIVERED BY: DÉCARY J.A.
Date : 20000929
Docket : A-131-98
CORAM : DÉCARY J.A.
SHARLOW J.A.
MALONE J.A.
BETWEEN :
WILLIAM STANLEY
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Charlottetown (Prince Edward Island)
on Friday, September 29, 2000)
DÉCARY J.A.
[1] This is an application for judicial review of a decision rendered by Tax Court Judge T.E. Margeson on January 23, 1998 (reported at [1998] T.C.J. No. 51 (QL)).
[2] At the hearing of the application, counsel for the applicant, who was not the counsel at trial and who was not the author of the memorandum of fact and law, abandoned for all practical purposes the grounds alleged in the originating notice of motion and in the memorandum. These grounds all related to issues arising from the conduct of the trial which were in large part a result of tactical decisions taken at trial by previous counsel.
[3] Counsel then went on to argue his case based on arguments and documents that had not been placed before the Court. No application had been made in this Court to make appropriate amendments in advance of this hearing.
[4] The Court, in the circumstances, cannot but dismiss the application for judicial review. The respondent did not seek costs.
"Robert Décary"
J.A.