Tax Court of Canada Judgments

Docket: 96-4031(IT)G Citation No.: 2005TCC459 Date:20050722

BETWEEN:

ADEL MARCO,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

____________________________________________________________________

Motion heard by telephone conference call on July 19, 2005

By: The Honourable Justice D.W. Beaubier
Appearances:
Counsel for the Appellant:	George E.H. Cadman, Q.C.
Counsel for the Respondent:	S. Patricia Lee, Eric Noble, Robert Carvalho and Gavin Laird

____________________________________________________________________

REASONS FOR ORDER AND ORDER

[1]      Upon reading the material filed in this matter, reviewing the file, and hearing counsel:

[2]      This is a motion that the Court direct the Appellant to search for copies of his income tax returns for 1985, 1986 and 1987 and to produce them as requested in his examination for discovery by Respondent's counsel.

[3]      The Respondent does not have them.

[4]      The examination for discovery indicates that they are wanted in order to discover if his income or gains in those years were such that a tax loss from his Claridge investment might have been a motivating factor or intention in his acquisition of an option to purchase a Claridge partnership interest in a property in Texas on March 30, 1987, from CMF Enterprises Ltd.

[5]      Appellant's counsel objects on the basis that the request is not reasonable especially in view of the time lapse since those years.

[6]      This request is reasonable, if indeed that is a factor in the examination of a party to the action.

[7]      The request goes to the very intention of the Appellant in entering into the partnership; that is, was it for the purpose of earning a profit or not?

[8]      The Appellant is ordered to answer the questions and provide the information and/or income tax returns as requested.

[9]      The examination for discovery is ordered to be resumed at the expense of the Appellant.

[10]     Costs and disbursements respecting this motion are fixed by the Court in the sum of $800 and are to be paid to the Respondent by the Appellant forthwith.

       Signed at Saskatoon, Saskatchewan, this 22^nd day of July, 2005.

"D.W. Beaubier"

Beaubier, J.

CITATION:                                        2005TCC459

COURT FILE NOS.:                          96-4031(IT)G

STYLE OF CAUSE:                           Adel Marco v. The Queen

PLACE OF HEARING:                      Ottawa, Canada

DATE OF HEARING:                        July 19, 2005

ORDER AND REASONS FOR

ORDER BY:                                       The Honourable Justice D.W. Beaubier

DATE OF ORDER AND

REASONS FOR ORDER:                  July 22, 2005

APPEARANCES:

For the Appellant:	George Cadman, Q.C.
Counsel for the Respondent:	Patricia Lee, Eric Noble, Robert Carvalho and Gavin Laird

COUNSEL OF RECORD:

       For the Appellant:

                   Name:                              George Cadman, Q.C.

                   Firm:                                Boughton Peterson Yang Anderson Law

                                                          Corporation

       For the Respondent:                     John H. Sims, Q.C.

                                                          Deputy Attorney General of Canada

                                                          Ottawa, Ontario