Telus Communications (Edmonton) Inc. v. The Queen

Telus Communications (Edmonton) Inc. v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2004-06-30
Neutral citation
2004 TCC 476
File numbers
2003-1066(GST)G
Judges and Taxing Officers
Terrence O'Connor
Subjects
Part IX of the Excise Tax Act (GST)
Decision Content
Docket: 2003-1066(GST)G
BETWEEN:
TELUS COMMUNICATIONS (EDMONTON) INC.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Motion heard on June 17, 2004 at Edmonton, Alberta
Before: The Honourable Justice T. O'Connor
Appearances:
Counsel for the Appellant:
Michel Bourque
Counsel for the Respondent:
Margaret Irving
____________________________________________________________________
ORDER
Upon motion by the Respondent for an Order striking paragraphs 32.1, 33(e), 38.1 and 39(e) of the Appellant's Amended Amended Notice of Appeal pursuant to section 53 of the Tax Court of Canada Rules (General Procedure);
Upon reading the Affidavits of Susan Green;
And upon hearing counsel for the parties and reading their written submissions;
And upon reading the material filed;
The Respondent's motion is dismissed and costs are awarded to the Appellant in the lump sum of $1,000.
Signed at Ottawa, Canada, this 30th day of June, 2004.
"T. O'Connor"
O'Connor, J.
Citation: 2004TCC476
Date: 20040630
Docket: 2003-1066(GST)G
BETWEEN:
TELUS COMMUNICATIONS (EDMONTON) INC.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR ORDER
O'Connor, J.
[1] The Respondent in the Reply to the Amended Amended Notice of Appeal has joined issue on the question of penalties, which is the subject matter of the paragraphs the Appellant seeks to strike.
[2] Consequently in my opinion the said paragraphs do not constitute an abuse of the process of the Court. Therefore the Motion is dismissed. It is also my views that the matters raised in the Motion should later be determined by the trial judge.
[3] Costs are awarded to the Appellant in the amount of $1,000.00.
Signed at Ottawa, Canada, this 30th day of June 2004.
"T. O'Connor"
O'Connor, J.
CITATION:
2004TCC476
COURT FILE NO.:
2003-1066(GST)G
STYLE OF CAUSE:
Telus Communications (Edmonton) Inc. v. Her Majesty the Queen
PLACE OF HEARING:
Edmonton, Alberta
DATE OF HEARING:
June 17, 2004
REASONS FOR JUDGMENT BY:
the Honourable Justice T. O'Connor
DATE OF JUDGMENT:
June 30, 2004
APPEARANCES:
Counsel for the Appellant:
Michel Bourque
Counsel for the Respondent:
Margaret Irving
COUNSEL OF RECORD:
For the Appellant:
Name:
Michel Bourque
Firm:
Bennett Jones
Calgary, Alberta
For the Respondent:
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada