Heron v. Canada

Heron v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2017-11-21
Neutral citation
2017 FCA 229
File numbers
A-157-17
Decision Content
Date: 20171121
Docket: A-157-17
Citation: 2017 FCA 229
CORAM:
RENNIE J.A.
GLEASON J.A.
LASKIN J.A.
BETWEEN:
SCOTT HERON
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, on November 21, 2017.
Judgment delivered from the Bench at Toronto, Ontario, on November 21, 2017.
REASONS FOR JUDGMENT OF THE COURT BY:
GLEASON J.A.
Date: 20171121
Docket: A-157-17
Citation: 2017 FCA 229
CORAM:
RENNIE J.A.
GLEASON J.A.
LASKIN J.A.
BETWEEN:
SCOTT HERON
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on November 21, 2017).
GLEASON J.A.
[1] In this appeal, the appellant seeks to set aside the interlocutory order of the Tax Court of Canada in Heron v. R., 2017 TCC 71(per D’Auray, J.) In the order under appeal, the Tax Court allowed the appellant’s motion to strike certain paragraphs of the respondent’s Reply to Notice of Appeal only in part. The appellant submits that the Tax Court erred in declining to strike the bulk of the additional paragraphs that the appellant impugned.
[2] Despite the able arguments of counsel for the appellant, we see no basis for interfering with the Tax Court’s order. The Tax Court applied the correct legal principles and did not commit a palpable and overriding error in concluding that the paragraphs in question were relevant to the issues that the Tax Court will be required to determine in the appellant’s appeal. More specifically, given that convictions had been entered, we believe it was open to the Tax Court to conclude that the impugned pleadings are relevant to both the amount (if any) of the appellant’s unreported income and to the issue of whether the penalties for gross negligence were properly assessed.
[3] We will therefore dismiss this appeal, with costs fixed in the all-inclusive amount of $1,000.00.
“Mary J.L. Gleason”
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET:
A-157-17
STYLE OF CAUSE:
SCOTT HERON v. HER MAJESTY THE QUEEN
PLACE OF HEARING:
Toronto, Ontario
DATE OF HEARING:
November 21, 2017
REASONS FOR JUDGMENT OF THE COURT BY:
RENNIE J.A.
GLEASON J.A.
LASKIN J.A.
DELIVERED FROM THE BENCH BY:
GLEASON J.A.
APPEARANCES:
John H. Loukidelis
For The Appellant
Gregory B. King
Meaghan Mahadeo
For The Respondent
SOLICITORS OF RECORD:
Loukidelis Professional Corporation
Hamilton, Ontario
For The Appellant
Nathalie G. Drouin
Deputy Attorney General of Canada
For The Respondent