Negus v. Canada

Negus v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2019-05-23
Neutral citation
2019 FCA 159
File numbers
A-411-18, A-412-18
Notes
A correction was made on June 18, 2020.
Decision Content
Date: 20190523
Dockets: A-411-18
A-412-18
Citation: 2019 FCA 159
CORAM:
GAUTHIER J.A.
WEBB J.A.
RIVOALEN J.A.
Docket: A-412-18
BETWEEN:
RUSSELL NEGUS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-412-18
AND BETWEEN:
JEAN-MARC BOUGIE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, on May 23, 2019.
Judgment delivered from the Bench at Toronto, Ontario, on May 23, 2019.
REASONS FOR JUDGMENT OF THE COURT BY:
GAUTHIER J.A.
Date: 20190523
Dockets: A-411-18
A-412-18
Citation: 2019 FCA 159
CORAM:
GAUTHIER J.A.
WEBB J.A.
RIVOALEN J.A.
Docket: A-411-18
BETWEEN:
RUSSELL NEGUS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-412-18
AND BETWEEN:
JEAN-MARC BOUGIE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on May 23, 2019).
GAUTHIER J.A.
[1] These appeals are from an order of the case management judge holding their appeals before the Tax Court of Canada (TCC) in abeyance pending a final disposition of other appeals before our Court. These other appeals are from an order of the case management judge selecting seven appeals before the TCC as representative appeals for a group of cases informally referred to as the Abacus Group.
[2] The appellants also filed a motion for leave to file new evidence in the present proceedings and a motion for directions. In our view, it was not necessary to bring these two motions for a determination of the present appeals. They are therefore dismissed with costs.
[3] Despite the Appellants’ counsel forceful arguments, we have not been persuaded that the case management judge made an error that would warrant our intervention.
[4] We note that the case management judge made it clear that he was prepared to entertain a motion to vary his order on the basis that the appellants should be entitled to proceed independently of the other appeals in the Abacus Group. There is nothing to suggest that they cannot do so now.
[5] The appeals will therefore be dismissed with costs.
[6] These reasons shall apply to the appeals in file A-411-18 and 412-18.
“Johanne Gauthier”
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DocketS:
A-411-18 and A-412-18
APPEAL FROM AN ORDER OF THE HONOURABLE JUSTICE SMITH OF THE TAX COURT OF CANADA DATED 6-DEC-2018 IN DOCKET NO. 2015-4103(IT)G.
APPEAL FROM AN ORDER OF THE HONOURABLE JUSTICE SMITH OF THE TAX COURT OF CANADA DATED 6-DEC-2018 IN DOCKET NO. 2018-3041(IT)G.
STYLE OF CAUSE:
A-411-18
RUSSELL NEGUS v. HER MAJESTY THE QUEEN
A-412-18
JEAN-MARC BOUGIE v. HER MAJESTY THE QUEEN
PLACE OF HEARING:
Toronto, Ontario
DATE OF HEARING:
May 23, 2019
REASONS FOR JUDGMENT OF THE COURT BY:
GAUTHIER J.A.
WEBB J.A.
RIVOALEN J.A.
DELIVERED FROM THE BENCH BY:
GAUTHIER J.A.
APPEARANCES:
Guy Du Port
Dov Whitman
Sammy Cheaib
For The AppellantS
Ron D.F. Wilhelm
Christa Akey
Simon Vincent
Natalie Goulard
For The Respondent
SOLICITORS OF RECORD:
Davies Ward Phillips & Vineberg LLP
Barristers and Solicitors
Montreal, Quebec
For The AppellantS
Nathalie G. Drouin
Deputy Attorney General of Canada
For The Respondent