Signal Hill Manufacturing Inc. V. The Queen

Signal Hill Manufacturing Inc. V. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2004-01-28
Neutral citation
2004 TCC 87
File numbers
2002-2499(IT)G
Judges and Taxing Officers
David W. Beaubier
Subjects
Income Tax Act
Decision Content
Citation: 2004TCC87
Date: 20040128
Docket: 2002-2499(IT)G
BETWEEN:
SIGNAL HILL MANUFACTURING INC.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR ORDER AND ORDER
[1] This is an application heard at Calgary, Alberta on January 23, 2004, by Peter Rasmussen, a director and the operating officer of the Appellant, to represent the Appellant in conducting this appeal. Mr. Rasmussen was the only witness. He is not a lawyer.
[2] Mr. Rasmussen established to the satisfaction of the Court that:
1. The Appellant has paid the taxes in question and hired professionals to represent it in respect to this appeal, as a result of which it has experienced cash flow shortfalls for the past 14 months and now appears unable to pay the amounts of fees required by a lawyer to conduct this appeal.
2. The chief witness will be the corporate accountant, although Mr. Rasmussen may be a witness.
3. The issues in this appeal are accounting issues and the tracing of money paid by the Appellant and credited by the Respondent. Any legal issues are secondary to the accounting and appear to be relatively minor.
4. The matters will proceed expeditiously based upon the agreement by the parties to a status hearing order which follows and the status hearing which was accepted by the parties at the hearing of this motion.
[3] It is ordered that henceforth the Appellant will be represented in the appeal by:
Peter Rasmussen
5512 4th Street NW
P.O. Box 64176
Calgary, Alta T2K 6J1
Telephone: (403) 217-7730
Fax: (403) 240-4214
[4] Pursuant to the Status Hearing agreed to by the parties, it is ordered:
1. Lists of documents will be exchanged by the parties on or before May 31, 2004.
2. Examinations for Discovery will be conducted by the parties on or before July 31, 2004.
3. Undertakings will be satisfied by the parties on or before October 31, 2004.
4. On or before 30 days after October 31, 2004, the parties will contact the Court to set this matter down for Hearing.
5. This matter is adjourned sine die to be raised by the Court of its own motion on 24 hours notice to the parties.
Signed at Saskatoon, Saskatchewan, on this 28th day of January, 2004.
"D.W. Beaubier"
Beaubier, J.
CITATION:
2004TCC87
COURT FILE NO.:
2002-2499(IT)G
STYLE OF CAUSE:
Signal Hill Manufacturing Inc. v. The Queen
PLACE OF HEARING:
Calgary, Alberta
DATE OF HEARING:
January 23, 2004
REASONS FOR JUDGMENT BY:
The Honourable Justice D.W. Beaubier
DATE OF JUDGMENT:
APPEARANCES:
For the Appellant:
Peter Rasmussen
Counsel for the Respondent:
Margaret McCabe
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent:
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada