Klucznyk v. The Queen

Klucznyk v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2003-05-28
Neutral citation
2003 TCC 378
File numbers
2002-3628(IT)I
Judges and Taxing Officers
David W. Beaubier
Subjects
Income Tax Act
Decision Content
Citation: 2003TCC378
Date: 20030528
Docket: 2002-3628(IT)I
BETWEEN:
STANLEY KLUCZNYK,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Appeal heard on May 27, 2003, at Toronto, Ontario.
Before: The Honourable Judge D.W. Beaubier
Appearances:
Agent for the Appellant:
John Kotowski
Counsel for the Respondent:
Eric Sherbert
____________________________________________________________________
ORDER AND REASONS FOR ORDER
[1] This appeal pursuant to the Informal Procedure was opened to be heard at Toronto, Ontario on May 27, 2003 after being adjourned from May 26, 2003.
[2] On May 26, 2003, it was determined that:
1. The 2000 taxation year of the Appellant is not in issue in this hearing, that reassessment not having been objected to or appealed.
2. The Appellant's claim respecting the Aluminum Reduction Company was abandoned by the Appellant's agent.
3. The Appellant's claim for a business loss respecting CANPOL Investment Corporation for the 1998 and 1999 taxation years is to proceed on May 27, 2003 at 3:00 p.m.
And the foregoing was so ordered by the Court.
[3] At the opening of hearing on May 27, 2003 the Appellant's agent elected to move this appeal to the General Procedure. It was not opposed and the election is granted.
[4] A condition of the election to the General Procedure being granted is that the fee for the General Procedure is to be paid to the Tax Court of Canada within 30 days from this date and the solicitor to be instructed by the Appellant is granted 60 days from this date in which to file an Amended Notice of Appeal.
Signed at Saskatoon, Saskatchewan, this 28th day of May 2003.
"D.W. Beaubier"
J.T.C.C.