Lewko v. The Queen

Lewko v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2007-10-15
Neutral citation
2007 TCC 615
File numbers
2006-1613(GST)G
Judges and Taxing Officers
David W. Beaubier
Subjects
Part IX of the Excise Tax Act (GST)
Decision Content
Citation: 2007TCC615
Date: 20071015
Docket: 2006-1613(GST)G
BETWEEN:
GLEN LEWKO,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Motion heard on October 9, 2007 at Saskatoon, Saskatchewan
Before: The Honourable D.W. Beaubier, Deputy Judge
Appearances:
Counsel for the Appellant:
Owen B. Griffiths
Counsel for the Respondent:
Karen Janke
____________________________________________________________________
REASONS FOR ORDER AND ORDER
Beaubier, D.J.
[1] This Notice of Motion by the Respondent’s counsel was filed on September 28, 2007 to strike out or dismiss the Appellant’s Amended Notice of Appeal. The original Notice of Appeal was filed on December 1, 2005. The Amendment (#II) was filed on February 9, 2007. Both appeal a Notice of Decision dated November 21, 2005 on Assessment #68940 dated April 14, 2005, Excise Tax Act (#68940).
[2] Based upon the Amended Notice of Appeal and the material filed in support of this Notice of Motion, the purported appeals respecting Assessments #3502 and #17986 are dismissed.
[3] Respecting Assessment #68940, Respondent’s Motion is correct that the Amended Notice of Appeal II does not comply with the Tax Court of Canada Rules (General Procedure) and recite the material facts upon which the Appellant will rely in this appeal.
[4] However, this can be remedied by an amendment following the Rules, and the Respondent’s difficulties can be remedied by costs, all without embarrassment, prejudice or a loss of rights to anyone.
[5] Therefore:
1. The Appellant’s counsel shall have 10 days from the date of this Order in which to file and serve on the Respondent’s counsel a “Further Amended Notice of Appeal”.
2. The Respondent’s counsel shall have 21 days after receipt of the “Further Amended Notice of Appeal” in which to file a Reply thereto.
3. The foregoing dates are peremptory.
4. In view of the original Notice of Appeal, its amendment, the correspondence by the Respondent’s counsel to the Appellant’s counsel concerning these documents and the need for a Reply and this Motion, costs are ordered against the Appellant in the amount of $1,000 to be paid forthwith and in any event, to be delivered to the Respondent’s counsel with the “Further Amended Notice of Appeal”.
Signed at Toronto, Ontario this 15th day of October, 2007.
"D.W. Beaubier"
Beaubier, D.J.
CITATION: 2007TCC615
COURT FILE NO.: 2006-1613(GST)G
STYLE OF CAUSE: Glen Lewko v. The Queen
PLACE OF HEARING: Saskatoon, Saskatchewan
DATE OF HEARING: October 9, 2007
REASONS FOR ORDER BY: The Honourable D.W. Beaubier,
Deputy Judge
DATE OF ORDER: October 15, 2007
APPEARANCES:
Counsel for the Appellant:
Owen B. Griffiths
Counsel for the Respondent:
Karen Janke
COUNSEL OF RECORD:
For the Appellant:
Name: Owen B. Griffiths
Firm: Amicus Law Associates
For the Respondent: John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Canada