Brace v. Canada

Brace v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2014-05-12
Neutral citation
2014 FCA 122
File numbers
A-556-12
Decision Content
Date: 20140512
Docket: A-556-12
Citation: 2014 FCA 122
CORAM:
DAWSON J.A.
GAUTHIER J.A.
TRUDEL J.A.
BETWEEN:
DAVID BRACE
Appellant
And
HER MAJESTY THE QUEEN
Respondent
Heard at Edmonton, Alberta, on May 7, 2014.
Judgment delivered at Ottawa, Ontario, on May 12, 2014.
REASONS FOR JUDGMENT OF THE COURT BY:
THE COURT
Date: 20140512
Docket: A-556-12
Citation: 2014 FCA 122
CORAM:
DAWSON J.A.
GAUTHIER J.A.
TRUDEL J.A.
BETWEEN:
DAVID BRACE
Appellant
And
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
[1] Mr. Brace appeals the order of Campbell J. of the Tax Court of Canada (the judge) dismissing his appeal following an ex parte status hearing during which the respondent made an oral motion for dismissal pursuant to Rule 64 of the Tax Court of Canada Rules (General Procedure), SOR/90-688a.
[2] The record before us shows that Mr. Brace was unaware of this status hearing held on June 13, 2012, that is a mere two days after the issuance of the scheduling order dated June 11, 2012.
[3] Moreover, Mr. Brace was not notified of the respondent’s intent to move for a dismissal of his appeal. It also appears from the transcript that the judge was not informed by counsel for the respondent that he had agreed with Chief Justice Rip at the April 30, 2012 status hearing that if Mr. Brace could not be contacted before the end of June 2012, his appeal would simply be scheduled for hearing without further notice.
[4] Considering these irregularities, we are of the view that Mr. Brace’s right to procedural fairness was breached. Our Court’s intervention is thus warranted.
[5] The appeal will be allowed and the order of Campbell J. set aside. The file will be returned to the Tax Court of Canada to set a date for hearing of Mr. Brace’s appeal in accordance with this Court’s judgment dated April 11, 2011 in Brace v. Canada, 2011 FCA 131.
"Eleanor R. Dawson"
J.A.
"Johanne Gauthier"
J.A.
"Johanne Trudel"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET:
A-556-12
STYLE OF CAUSE:
DAVID BRACE v. HER MAJESTY THE QUEEN
PLACE OF HEARING:
Edmonton, Alberta
DATE OF HEARING:
May 7, 2014
REASONS FOR JUDGMENT OF THE COURT BY:
DAWSON J.A.
GAUTHIER J.A.
TRUDEL J.A.
REASONS DATED:
MAY 12, 2014
APPEARANCES:
David Brace
ON HIS OWN BEHALF
Tokudo Omisade
For The Respondent
SOLICITORS OF RECORD:
William F. Pentney
Deputy Attorney General of Canada
Ottawa, Ontario
For The Respondent