Marco v. The Queen

Marco v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2005-07-22
Neutral citation
2005 TCC 459
File numbers
96-4031(IT)G
Judges and Taxing Officers
David W. Beaubier
Subjects
Income Tax Act
Decision Content
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 22nd 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