New Haven Development Ltd v. The Queen
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New Haven Development Ltd v. The Queen Court (s) Database Tax Court of Canada Judgments Date 2006-07-11 Neutral citation 2006 TCC 397 File numbers 2004-3524(GST)G Judges and Taxing Officers David W. Beaubier Subjects Part IX of the Excise Tax Act (GST) Decision Content Citation: 2006TCC397 Date: 20060711 Docket: 2004-3524(GST)G BETWEEN: NEW HAVEN DEVELOPMENT LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR ORDER AND ORDER Beaubier, J. [1] Upon reviewing the unsigned Notice of Motion by the Appellant dated June 30, 2006, and without presenting it to the Respondent or receiving evidence that the Respondent has been served with it, [2] The Motion of the Appellant dated June 30, 2006, and filed with the Court by fax at 3:02 p.m. that day, is denied. It alleges that the Appellant is without funds. When under oath in Examination for Discovery, its officer, Mr. Stevens, (the alleged instituter of this Motion) stated "Okay. We're not concerned about expenses here. We're just here to have a little fun and kind of enjoy the legal system." This Motion, its date of issue, and its allegation of a lack of funds confirm this attitude and the Appellant's intended course of action as stated at the Examination for Discovery. The current allegation of lack of funds flies in the face of Mr. Stevens' statement when under oath. Signed at Kelowna, British Columbia this 10th day of July, 2006. "D. W. Beaubier" Beaubier J. CITATION: 2006TCC397 COURT FILE NO.: 2004-3524(GST)G STYLE …
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New Haven Development Ltd v. The Queen Court (s) Database Tax Court of Canada Judgments Date 2006-07-11 Neutral citation 2006 TCC 397 File numbers 2004-3524(GST)G Judges and Taxing Officers David W. Beaubier Subjects Part IX of the Excise Tax Act (GST) Decision Content Citation: 2006TCC397 Date: 20060711 Docket: 2004-3524(GST)G BETWEEN: NEW HAVEN DEVELOPMENT LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR ORDER AND ORDER Beaubier, J. [1] Upon reviewing the unsigned Notice of Motion by the Appellant dated June 30, 2006, and without presenting it to the Respondent or receiving evidence that the Respondent has been served with it, [2] The Motion of the Appellant dated June 30, 2006, and filed with the Court by fax at 3:02 p.m. that day, is denied. It alleges that the Appellant is without funds. When under oath in Examination for Discovery, its officer, Mr. Stevens, (the alleged instituter of this Motion) stated "Okay. We're not concerned about expenses here. We're just here to have a little fun and kind of enjoy the legal system." This Motion, its date of issue, and its allegation of a lack of funds confirm this attitude and the Appellant's intended course of action as stated at the Examination for Discovery. The current allegation of lack of funds flies in the face of Mr. Stevens' statement when under oath. Signed at Kelowna, British Columbia this 10th day of July, 2006. "D. W. Beaubier" Beaubier J. CITATION: 2006TCC397 COURT FILE NO.: 2004-3524(GST)G STYLE OF CAUSE: New Haven Development Ltd. v. The Queen PLACE OF HEARING: Saskatoon, Saskatchewan DATE OF HEARING: June 5, 2006 REASONS FOR ORDER BY: The Honourable Justice D.W. Beaubier DATE OF ORDER: July 10, 2006 APPEARANCES: COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: John H. Sims, Q.C. Deputy Attorney General of Canada Ottawa, Canada
Source: decision.tcc-cci.gc.ca