Boudreau v. Canada (Minister of National Revenue)
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Boudreau v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2007-01-04 Neutral citation 2007 FCA 43 File numbers A-248-05 Decision Content Date: 20070104 Docket: A-248-05 Citation: 2007 FCA 43 Present: NOËL J.A. BETWEEN: SUZANNE BOUDREAU Applicant and MINISTER OF NATIONAL REVENUE, ATTORNEY GENERAL OF CANADA Respondents Dealt with in writing without appearance of parties. Order delivered at Ottawa, Ontario, on January 4, 2007. REASONS FOR ORDER BY: NOËL J.A. Date: 20070104 Docket: A-248-05 Citation: 2007 FCA 43 Present: NOËL J.A. BETWEEN: SUZANNE BOUDREAU Applicant and MINISTER OF NATIONAL REVENUE, ATTORNEY GENERAL OF CANADA Respondents REASONS FOR ORDER NOËL J.A. [1] This is an application by Mr. Peter O’Hara for leave to participate in the present proceeding as a party or as an intervener. [2] Given the clear language of subsection 147.1(13) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Suppl.), Mr. O’Hara cannot be made a party to the proceedings. I also do not believe that he should be granted leave to intervene. Mr. O’Hara could not speak to any issue at the hearing scheduled for January 17, 2007, without filing an intervention record. This in turn would allow the responding parties to file a respondent record, a step likely to require an adjournment. Furthermore, I am unable to conclude, from the limited material filed by Mr. O’Hara, that his intervention could be of assistance to the Court. [3] The application for leave to…
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Mirrored from decisions.fca-caf.gc.ca — the linked original is authoritative.
Boudreau v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2007-01-04 Neutral citation 2007 FCA 43 File numbers A-248-05 Decision Content Date: 20070104 Docket: A-248-05 Citation: 2007 FCA 43 Present: NOËL J.A. BETWEEN: SUZANNE BOUDREAU Applicant and MINISTER OF NATIONAL REVENUE, ATTORNEY GENERAL OF CANADA Respondents Dealt with in writing without appearance of parties. Order delivered at Ottawa, Ontario, on January 4, 2007. REASONS FOR ORDER BY: NOËL J.A. Date: 20070104 Docket: A-248-05 Citation: 2007 FCA 43 Present: NOËL J.A. BETWEEN: SUZANNE BOUDREAU Applicant and MINISTER OF NATIONAL REVENUE, ATTORNEY GENERAL OF CANADA Respondents REASONS FOR ORDER NOËL J.A. [1] This is an application by Mr. Peter O’Hara for leave to participate in the present proceeding as a party or as an intervener. [2] Given the clear language of subsection 147.1(13) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Suppl.), Mr. O’Hara cannot be made a party to the proceedings. I also do not believe that he should be granted leave to intervene. Mr. O’Hara could not speak to any issue at the hearing scheduled for January 17, 2007, without filing an intervention record. This in turn would allow the responding parties to file a respondent record, a step likely to require an adjournment. Furthermore, I am unable to conclude, from the limited material filed by Mr. O’Hara, that his intervention could be of assistance to the Court. [3] The application for leave to participate is dismissed. “Marc Noël” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-248-05 STYLE OF CAUSE: SUZANNE BOUDREAU and MINISTER OF NATIONAL REVENUE, ATTORNEY GENERAL OF CANADA MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: NOËL J.A. DATED: January 4, 2007 WRITTEN REPRESENTATIONS BY: FOR THE APPLICANT Roger Leclaire Justine Malone FOR THE RESPONDENTS SOLICITORS OF RECORD: FOR THE APPLICANT John H. Sims, Q.C. Deputy Attorney General of Canada Ottawa, Ontario FOR THE RESPONDENTS
Source: decisions.fca-caf.gc.ca
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