Tax Court of Canada Judgments

CERTIFICATION OF TRANSCRIPT OF

REASONS FOR JUDGMENT

Let the attached certified transcript of the Reasons for Judgment delivered orally from the Bench at Kamloops, British Columbia, on May 27, 2008, be filed.

Little J.

Signed in Vancouver, British Columbia, this 3^rd day of July 2008.

TAX COURT OF CANADA

IN RE:  THE INCOME ACT

                   2007-4700(IT)I

BETWEEN:

DEBORAH JOANNE McDOUGALL,

                                           Appellant;

- and -

HER MAJESTY THE QUEEN,

                                           Respondent.

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Held before Mr. Justice L. Little in Courtroom No. 2B, Law Courts of British Columbia, 455 Columbia Street, Kamloops, B.C., on Tuesday, May 27^th, 2008.

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APPEARANCES:

No appearance for Appellant;

Mr. Andrew Majawa,                For the Respondent.

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THE REGISTRAR:  C. DeSantos

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Allwest Reporting Ltd.

12^th Flr. - 1125 Howe Street

Vancouver, B.C.

V6B 3A7

Per: A.B. Lanigan

REASONS FOR JUDGMENT

(Delivered Orally from the Bench at

Kamloops, B.C. on May 27^th, 2008)

JUSTICE:     This appeal was set down for hearing by the Court at 9:30 A.M. on Tuesday, May 27, 2008 in the Law Courts Building in the City of Kamloops.  On May 27, 2008 the Registrar called the appeal for hearing.  The Appellant did not appear.  Mr. Majawa, counsel for the Respondent said that on May 23^rd, 2008 the Department of Justice received a letter from the Appellant, which stated that Mr. Majawa should be appointed the -- what did she call you, the "Fiduciary Debtor", is that what it was?

MR. MAJAWA:     I believe so, yes.

JUSTICE:     Just bear with me, I just want to get the exact words.

"Therefore I…"

And the Appellant gives her name "p'ixya'qn",

"…hereby nominate and do appoint Andrew Majawa…Counsel as being qualified to fulfill the position of "Fiduciary Debtor" for the corporate entity described above in all-capital-letter-assemblages…"

And so on.  Mr. Majawa said that he is not prepared to act as a Fiduciary Debtor for the Appellant, nor to represent the Appellant on her behalf.  Mr. Majawa, counsel for the Respondent, moved that the appeal be dismissed for want of prosecution pursuant to Rule 18.2(1) of the Informal Rules.  The Court adjourned the appeal until 10:00 A.M., and instructed the Registrar to check with court officials in the courthouse to determine if the Appellant was available.  At 10:00 A.M. counsel for the Respondent moved that the appeal be dismissed for want of prosecution, and the Registrar indicated that there was no sign of the Appellant in the courthouse today.  Before dealing with the motion, I wish to comment briefly on a comment made by the Appellant in her Notice of Appeal.  In the Notice of Appeal the Appellant states, paragraph 2,

"I have recently learned that I, with a status of a full liability free willed woman, of no intention or knowledge of being any form of type of incorporated entity or being a commercial "also known as" or of my being a ward of the Crown, am not a person, a limited liability, legal fiction.  I am therefore not a fictional entity called a taxpayer subject to the Income Tax Act of Canada."

Canada's Constitution provides that Parliament has the authority to pass laws to impose taxation on residents of Canada.  Parliament has done this, and the Income Tax Act was passed by the Parliament of Canada.  Since the Appellant is a resident of Canada and since the Appellant received employment income and EI benefits in the 2006 taxation year, she is subject to tax on this income.  The Appellant's argument that since she is not a fictional entity called a taxpayer is without merit.  I grant the motion made by Mr. Majawa that the appeal be dismissed for want of prosecution, and the appeal is dismissed.  Before concluding my remarks I want to ask the Registrar to make sure that the document which was received this morning from the Appellant be returned to her, so that she has her birth certificate and whatever document -- should make a copy of that document, which is called Exhibit 2, and we should make sure that Mr. Majawa has a copy, but we should return the original documents back to the Appellant, to make sure that we are not responsible for losing whatever those documents are if she thinks they are of importance to her.  So Mr. Majawa, thank you for your help, sir.  Appeal dismissed, and we will see what develops from there.

I hereby certify that the FOREGOING is a true and accurate transcript of the proceedings herein to the best of my skill and ability.

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A.B. Lanigan,       COURT REPORTER

CITATION:                                       2008 TCC 383

COURT FILE NO.:                            2007-4700(IT)I

STYLE OF CAUSE:                          Deborah Joanne McDougall

                                                          v. Her Majesty The Queen

PLACE OF HEARING:                     Kamloops, British Columbia

DATE OF HEARING:                       May 27, 2008

REASONS FOR JUDGMENT BY:    The Honourable Justice L.M. Little

DATE OF JUDGMENT:                    July 3, 2008

APPEARANCES:

COUNSEL OF RECORD:

       For the Appellant:

                          Name:                     

                            Firm:                    

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

                                                                   Deputy Attorney General of Canada

                                                                   Ottawa, Canada