Lipkowski v. Canada (National Revenue)

Lipkowski v. Canada (National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2014-06-26
Neutral citation
2014 FCA 171
File numbers
A-284-13
Decision Content
Date: 20140626
Docket: A-284-13
Citation: 2014 FCA 171
CORAM:
SHARLOW J.A.
DAWSON J.A.
STRATAS J.A.
BETWEEN:
JULIAN W. LIPKOWSKI
Appellant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Toronto, Ontario, on June 26, 2014.
Judgment delivered from the Bench at Toronto, Ontario, on June 26, 2014.
REASONS FOR JUDGMENT OF THE COURT BY:
DAWSON J.A.
Date: 20140626
Docket: A-284-13
Citation: 2014 FCA 171
CORAM:
SHARLOW J.A.
DAWSON J.A.
STRATAS J.A.
BETWEEN:
JULIAN W. LIPKOWSKI
Appellant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on June 26, 2014).
DAWSON J.A.
[1] This is an appeal from an order of the Federal Court issued in Court File T-575-12 on July 30, 2013. The order compelled the appellant to comply with a requirement to provide information and documents to the Canada Revenue Agency. The requirement issued under the authority of paragraphs 231.2(1)(a) and (b) of the Income Tax Act, R.S.C. 1985, c.1 (5th Supp) (Act).
[2] While the appellant asserts numerous errors on the part of the Judge who issued the order, the appellant has not established any error that warrants our intervention. More particularly, based upon the content of the Judge’s order, the record before her and the transcript of the hearing in the Federal Court we are satisfied that:
i) the Judge was properly satisfied that the requisite elements of the Act were made out;
ii) the Judge did not misapprehend the appellant’s case with respect to the interpretation and application of the relevant provision of the Act or the principles of solicitor-client privilege as they relate to lawyers’ records; and
iii) the Judge neither prevented the appellant from presenting his full case nor discriminated against him as a self-represented litigant.
[3] For these reasons, the appeal will be dismissed with costs in this Court.
"Eleanor R. Dawson"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
Docket:
A-284-13
STYLE OF CAUSE:
JULIAN W. LIPKOWSKI v. THE MINISTER OF NATIONAL REVENUE
PLACE OF HEARING:
Toronto, Ontario
DATE OF HEARING:
June 26, 2014
REASONS FOR JUDGMENT OF THE COURT BY:
SHARLOW J.A.
DAWSON J.A.
STRATAS J.A.
DELIVERED FROM THE BENCH BY:
DAWSON J.A.
APPEARANCES:
Julian W. Lipkowski
For The Appellant (self-represented)
Margaret Nott
Samantha Hurst
For The Respondent
SOLICITORS OF RECORD:
N/A
For The Appellant (self-represented)
William F. Pentney
Deputy Attorney General of Canada
For The Respondent