Tax Court of Canada Judgments

Decision Information

Decision Content

Date: 20011116

Dockets: 2001-916-IT-APP,

2001-919-IT-APP

BETWEEN:

KATHERINE M. MCCUAIG,

Applicant,

and

HER MAJESTY THE QUEEN,

Respondent.

Reasonsfor Judgment

Beaubier, J.T.C.C.

[1]            The applications were called for hearing at Victoria, British Columbia on November 9, 2001. The Applicant did not appear at the hearing. The Respondent's counsel did appear.

[2]            The Respondent's counsel filed a motion in each file to dismiss the Applicant's applications to extend the time for filing Notices of Objection and to extend the time for filing Notices of Appeal. Each application was accompanied by an affidavit of Barry Fong, which described in detail the factual basis upon which the Applicant's applications should be dismissed. There is no evidence which contradicts Barry Fong's affidavits.

[3]            For these reasons, the Applicant's applications are dismissed.

Signed at Ottawa, Canada, this 16th day of November, 2001.

"D. W. Beaubier"

J.T.C.C.

COURT FILE NO.:                                                 2001-916(IT)APP and 2001-919(IT)APP

STYLE OF CAUSE:                                               Katherine M. McCuaig v. The Queen

PLACE OF HEARING:                                         Victoria, British Columbia

DATE OF HEARING:                                           November 9, 2001

REASONS FOR JUDGMENT BY:                      The Honourable Judge D. W. Beaubier

DATE OF JUDGMENT:                                       November 16, 2001

APPEARANCES:

For the Appellant:                                                 No one appeared

Counsel for the Respondent:              Michael Taylor

COUNSEL OF RECORD:

For the Appellant:                

Name:                               

Firm:                 

For the Respondent:                             Morris Rosenberg

                                                                Deputy Attorney General of Canada

                                                                                Ottawa, Canada

2001-916(IT)APP

BETWEEN:

KATHERINE M. MCCUAIG,

Applicant,

and

HER MAJESTY THE QUEEN,

Respondent.

Application called for hearing together with

Katherine M. McCuaig v. Her Majesty the Queen (2001-919(IT)APP) on November 9, 2001 at Victoria, British Columbia

by the Honourable Judge D. W. Beaubier

Appearances

For the Applicant:                                         No one appeared

Counsel for the Respondent:                         Michael Taylor

JUDGMENT

          Upon motion by counsel for the Respondent for a Judgment dismissing the Applicant's application to extend the time for filing Notices of Appeal;

The application is dismissed in accordance with the attached Reasons for Judgment.

          Signed at Ottawa, Canada, this 16th day of November, 2001.

"D. W. Beaubier"

J.T.C.C.


2001-919(IT)APP

BETWEEN:

KATHERINE M. MCCUAIG,

Applicant,

and

HER MAJESTY THE QUEEN,

Respondent.

Application called for hearing together with

Katherine M. McCuaig v. Her Majesty the Queen (2001-916(IT)APP) on November 9, 2001 at Victoria, British Columbia

by the Honourable Judge D. W. Beaubier

Appearances

For the Applicant:                                         No one appeared

Counsel for the Respondent:                         Michael Taylor

JUDGMENT

          Upon motion by counsel for the Respondent for a Judgment dismissing the Applicant's application to extend the time for filing Notices of Objection;

The application is dismissed in accordance with the attached Reasons for Judgment.

          Signed at Ottawa, Canada, this 16th day of November, 2001.

"D. W. Beaubier"

J.T.C.C.


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