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Federal Court of Appeal |
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Cour d'appel fédérale |
BETWEEN:
LILLIAN D. GERHARDI
and
Heard at Calgary, Alberta, on March 7, 2013.
Judgment delivered from the Bench at Calgary, Alberta, on March 7, 2013.
REASONS FOR JUDGMENT OF THE COURT BY: TRUDEL J.A.
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Cour d'appel fédérale |
Date: 20130307
Docket: A-318-11
Citation: 2013 FCA 72
CORAM: NOËL J.A.
GAUTHIER J.A.
TRUDEL J.A.
BETWEEN:
THOMAS E. GERHARDI
LILLIAN D. GERHARDI
Appellants
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Calgary, Alberta, on March 7, 2013)
[1] We are all of the view that the Tax Court Judge properly exercised his discretion when he dismissed the Appellant’s appeals because of their failure to appear at the show cause hearing. The appeal will accordingly be dismissed with costs.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-318-11
STYLE OF CAUSE: THOMAS E. GERHARDI
LILLIAN D. GERHARDI v. HER MAJESTY THE QUEEN
PLACE OF HEARING: CALGARY, ALBERTA
DATE OF HEARING: MARCH 07, 2013
REASONS FOR JUDGMENT BY: NOËL J.A.
GAUTHIER J.A.
TRUDEL J.A.
DELIVERED FROM THE BENCH BY: TRUDEL J.A.
APPEARANCES:
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FOR THE APPELLANTS
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Mr. Robert Neilson |
FOR THE RESPONDENT
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SOLICITORS OF RECORD:
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Calgary, Alberta
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FOR THE APPELLANTS
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Deputy Attorney General of Canada |
FOR THE RESPONDENT |