Date: 19980609
Docket: A-472-95
CORAM: STRAYER J.A.
ROBERTSON J.A.
McDONALD J.A.
B E T W E E N:
SATWANT AUJLA
Appellant
(Appellant)
— and —
HER MAJESTY THE QUEEN
Respondent
(Respondent)
HEARD at Toronto, Ontario, on Friday, June 5, 1998
JUDGMENT delivered from the Bench at Toronto, Ontario, on Friday, June 5, 1998
REASONS FOR JUDGMENT BY: STRAYER J.A.
Date: 19980609
Docket: A-472-95
C O R A M: STRAYER J.A.
ROBERTSON J.A.
McDONALD J.A.
B E T W E E N:
SATWANT AUJLA
Appellant
(Appellant)
— and —
HER MAJESTY THE QUEEN
Respondent
(Respondent)
REASONS FOR JUDGMENT
(Delivered from the Bench at Toronto, Ontario,
on Friday, June 5, 1998)
STRAYER J.A.
[1] The appellant failed to appear at the time and place fixed for the hearing of this appeal after notice of same was served at his address on an adult female there.
[2] The respondent moved for dismissal for want of prosecution. It is also apparent to this Court that the appeal could not succeed because no evidence was presented by the appellant before the Tax Court of Canada and there is therefore no basis upon which this Court could find facts contrary to the Minister’s assumptions and in favour of the appellant.
[3] The appeal must therefore be dismissed.
J.A.