McGowan v. The Queen

McGowan v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2004-12-23
Neutral citation
2004 TCC 842
File numbers
2002-3007(IT)G
Judges and Taxing Officers
Judith Woods
Subjects
Income Tax Act
Decision Content
Citation: 2004TCC842
Date: 20041223
Docket: 2002-3007(IT)G
BETWEEN:
JOHN McGOWAN,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Motion heard on December 14, 2004 at Toronto, Ontario
By: The Honourable Justice Judith Woods
Appearances:
For the appellant:
The appellant himself
Counsel for the respondent:
Catherine Letellier de St. Just
____________________________________________________________________
ORDER AND REASONS FOR ORDER
Woods J.
[1] John McGowan filed a notice of appeal in respect of reassessments for the 1993 through 1996 taxation years, inclusive. At the commencement of the hearing, the Crown brought a motion for the appeal in respect of the 1995 and 1996 taxation years to be quashed on grounds that no notice of objection had been filed, as required by section 169 of the Income Tax Act.
[2] I have concluded that the motion and the substantive appeal should both be adjourned.
[3] It was clear during the hearing that neither party was fully aware of what the other was intending to put in issue. Accordingly, the appeal was adjourned and a period of time was granted for the pleadings to be amended.
[4] Mr. McGowan was self-represented at the hearing and indicated that he wished to seek the advice of legal counsel. In these circumstances, I would conclude that the preliminary motion should also be adjourned so that legal counsel could also address this issue.
[5] As a result, both the appeal and the preliminary motion will be adjourned sine die.
Signed at Toronto, Ontario this 23rd day of December, 2004.
"J. Woods"
Woods J.
CITATION:
2004TCC842
COURT FILE NO.:
2002-3007(IT)G
STYLE OF CAUSE:
John McGowan v. The Queen
PLACE OF HEARING:
Toronto, Ontario
DATE OF HEARING:
December 14, 2004
REASONS FOR ORDER BY:
The Honourable Justice Judith Woods
DATE OF REASONS FOR ORDER:
December 23, 2004
APPEARANCES:
For the Appellant:
The Appellant himself
Counsel for the Respondent:
Catherine Letellier de St. Just
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent:
John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Canada