Karlsson v. The Queen

Karlsson v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2006-11-20
Neutral citation
2006 TCC 629
File numbers
2005-1958(IT)I
Judges and Taxing Officers
Campbell J. Miller
Subjects
Income Tax Act
Decision Content
Citation: 2006TCC629
Date: 20061120
Docket: 2005-1958(IT)I
BETWEEN:
RAIJA ANITA KARLSSON,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
For the Appellant: No one appeared
Counsel for the Respondent: Shawna Cruz
REASONS FOR JUDGMENT
(Delivered orally from the bench on
September 15, 2006, at Vancouver, British Columbia.)
Miller J.
[1] Normally I am very hesitant in granting such applications to deny a taxpayer their day in Court, but under these circumstances, with two prior adjournments, with the matter being set down on a peremptory basis I am prepared to grant your application and I will dismiss this case. Ms. Karlsson will be advised that she does have an opportunity to appeal my decision. That will be her call, whether she wants to continue this litigation.
[2] I grant you your request, and the appeal is dismissed. Thank you.
Signed at Ottawa, Canada, this 20th day of November 2006.
"Campbell J. Miller"
Miller J.
CITATION: 2006TCC629
COURT FILE NO.: 2005-1958(IT)I
STYLE OF CAUSE: Raija Anita Karlsson and
Her Majesty The Queen
PLACE OF HEARING: Vancouver, British Columbia
DATE OF HEARING: September 15, 2006
REASONS FOR JUDGMENT BY: The Honourable Justice Campbell J. Miller
DATE OF JUDGMENT: September 20, 2006
APPEARANCES:
For the Appellant:
No one appeared
Counsel for the Respondent:
Shawna Cruz
COUNSEL OF RECORD:
For the Appellant:
Name: N/A
Firm: N/A
For the Respondent: John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Canada