Wright v. The Queen

Wright v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2006-03-15
Neutral citation
2006 TCC 166
File numbers
2003-1995(IT)G
Judges and Taxing Officers
David W. Beaubier
Subjects
Income Tax Act
Decision Content
Citation:2006TCC166
Date: 20060315
Docket: 2003-1995(IT)G
BETWEEN:
WILLIAM H. WRIGHT,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent,
AND BETWEEN:
2003-1993(IT)G
DONNA L. WRIGHT,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Motion heard on March 14, 2006, at Victoria, British Columbia
Before: The Honourable Justice D.W. Beaubier
Appearances:
For the Appellants:
William H. Wright
Counsel for the Respondent:
Johanna Russell
____________________________________________________________________
REASONS FOR ORDER ANDORDER
[1] The motions by the Appellants were heard at Victoria, British Columbia on March 14th, 2006. They are for documents previously the subjects of motions before Bowman, C.J. and Campbell, J. of this Court in 2005.
[2] Dealing with the documents by the categories described by Bowman, C.J. in his reasons dated 9 August 2005 and by the lettering contained in paragraph [3] of those reasons, the Court finds:
(a) The request for organizational charts of Canada Revenue Agency - For the reasons described by Bowman C.J., these are irrelevant to these appeals and the request is denied.
(b) A request for printouts of documents or accounts of Canada Revenue Agency which, in oral argument, appear to relate to amounts of interest, and calculation of that interest, on taxes claimed by Canada Revenue Agency - Bowman C.J., raised the possibility that the Respondent is stonewalling on this request and suggested that such a request might be valid if the "proper foundation is laid in the examinations for discovery", whereupon "the appellants can renew their motion". No transcript of the examination for discovery of the Respondent's witness was filed in support of this motion and because of that no proper foundation was laid for this request. Therefore, it is denied.
(c) A request for correspondence and memoranda between Canada Revenue Agency and the Department of Justice - For the reasons described by Bowman C.J. these are covered by solicitor-client privilege and the Appellants have not established a basis for lifting that privilege.
[3] For these reasons, these motions are dismissed and the Respondent is awarded one set of costs from each Appellant in respect to these motions in any event of the cause.
[4] Neither Appellant has shown an address for service in Canada. Each Appellant is ordered to file an address for service in Canadawith the Court on or before March 27, 2006.
Signed at Victoria, British Columbia this 15th day of March 2006.
"D. W. Beaubier"
Beaubier J.
CITATION: 2006TCC166
COURT FILE NO.: 2003-1995(IT)G and
2003-1993(IT)G
STYLE OF CAUSE: William H. Wright. v. The Queen
Donna L. Wright v. The Queen
PLACE OF HEARING: Victoria, British Columbia
DATE OF HEARING: March 14, 2006
REASONS FOR JUDGMENT BY: The Honourable Justice D.W. Beaubier
DATE OF JUDGMENT: March 15, 2006
APPEARANCES:
For the Appellants:
William H. Wright
Counsel for the Respondent:
Johanna Russell
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent: John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Canada