Clark v. The Queen

Clark v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2003-05-09
Neutral citation
2003 TCC 306
File numbers
2000-1839(GST)I
Judges and Taxing Officers
David W. Beaubier
Subjects
Part IX of the Excise Tax Act (GST)
Decision Content
Docket: 2000-1839(GST)I
BETWEEN:
DALE CLARK,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Appeal heard on April 25, 2003 at Saskatoon, Saskatchewan
Before: The Honourable Judge D.W. Beaubier
Appearances:
For the Appellant:
The Appellant himself
Counsel for the Respondent:
Anne Jinnouchi
____________________________________________________________________
JUDGMENT
The appeal from the reassessment made under the Excise Tax Act, notice of which is dated December 10, 1998 and bears number 00000003085 is dismissed in accordance with the attached Reasons for Judgment.
Signed at Kelowna, British Columbia, this 9th day of May, 2003.
"D.W. Beaubier"
J.T.C.C.
Citation: 2003TCC306
Date: 20030509
Docket: 2000-1839(GST)I
BETWEEN:
DALE CLARK,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
REASONS FOR JUDGMENT
Beaubier, J.T.C.C.
[1] This appeal pursuant to the Informal Procedure was heard at Saskatoon, Saskatchewan on April 25, 2003. The Appellant was the only witness.
[2] None of the assumptions in the Reply to the Notice of Appeal were refuted by the evidence given by the Appellant in this case.
[3] In his argument, the Appellant asked:
1. To be de-registered from G.S.T., but that is up to the proper Canada Customs and Revenue Agency authorities.
2. For two garnisheed sums to be reimbursed. However, there is no evidence as to what they constitute and how they relate to these matters. They may also relate to Income Tax matters.
3. For reimbursement of certain legal fees for which he was billed by his own lawyers. Again, there is no evidence as to what these constitute, or why he should be reimbursed for them. Any Order granting solicitor-client costs constitutes an unusual Order of a Court.
[4] For these reasons the appeal is dismissed.
Signed at Kelowna, British Columbia, this 9th day of May, 2003.
"D.W. Beaubier"
J.T.C.C.
CITATION:
2003TCC306
COURT FILE NO.:
2002-1839(GST)I
STYLE OF CAUSE:
Dale Clark v. The Queen
PLACE OF HEARING:
Saskatoon, Saskatchewan
DATE OF HEARING:
April 25, 2003
REASONS FOR JUDGMENT BY:
The Honourable Judge D.W. Beaubier
DATE OF JUDGMENT:
May 9, 2003
APPEARANCES:
For the Appellant:
The Appellant himself
Counsel for the Respondent:
Anne Jinnouchi
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent:
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada