Date: 19991026
Docket: A-930-97
CORAM: DÉCARY, J.A.,
ROBERTSON, J.A.,
NOËL, J.A.
IN THE MATTER OF AN Application under
Federal Court Act
AND IN THE MATTER of a Decision of the
Tax-Court of Canada made pursuant to the
Provisions of the Excise Tax Act (the "Act")
BETWEEN:
HELSI CONSTRUCTION MANAGEMENT INC.,
Applicant,
- and -
HER MAJESTY THE QUEEN
REPRESENTED BY:
ATTORNEY GENERAL OF CANADA,
Respondent.
REASONS FOR JUDGMENT
(Delivered from the Bench at Vancouver, British Columbia
on Tuesday, October 26, 1999)
ROBERTSON, J.A.
[1] For essentially the reasons given by this Court in Garden v. The Queen, A-118-98, October 8, 1999 we are of the respectful view that the Tax Court Judge erred in refusing to grant the applicant taxpayer"s request for an adjournment; which request was unopposed by the Minister of National Revenue. As a result of that refusal the taxpayer was unable to demonstrate that he was entitled to certain "input tax credits", as well as being over-charged with respect to the GST payable. In the circumstances, the application for judicial review must be allowed, without costs, the decision of the Tax Court Judge dated November 4, 1997 set aside and the mater remitted to the Tax Court for determination of the taxpayer"s appeal.
(Sgd.) "J.T. Robertson"
J.A.
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS ON THE RECORD
COURT FILE NO.: A-930-97
STYLE OF CAUSE: Helsi Construction Management Inc
v.
Her Majesty the Queen
PLACE OF HEARING: Vancouver, British Columbia
DATE OF HEARING: October 26, 1999
REASONS FOR JUDGMENT OF ROBERTSON, J.A.
DATED: October 26, 1999
APPEARANCES:
| Mr. Sirus Familamiri For the Applicant |
| Mr. Brent Paris For the Respondent |
SOLICITORS OF RECORD:
Mr. Sirus Familamiri
| Port Coquitlam, BC For the Applicant |
Morris Rosenberg
Deputy Attorney
| General of Canada For the Respondent |
Date: 19991026
Docket: A-930-97
| CORAM: DÉCARY, J.A., |
ROBERTSON, J.A
NOËL, J.A.
IN THE MATTER OF AN Application under
Federal Court Act
AND IN THE MATTER of a Decision of the
Tax-Court of Canada made pursuant to the
Provisions of the Excise Tax Act (the "Act")
BETWEEN:
HELSI CONSTRUCTION MANAGEMENT INC.,
Applicant,
- and -
HER MAJESTY THE QUEEN
REPRESENTED BY:
ATTORNEY GENERAL OF CANADA,
Respondent.
Heard at Vancouver, British Columbia on October 26, 1999
Judgment delivered at Vancouver, British Columbia on October 26, 1999
REASONS FOR JUDGMENT BY: ROBERTSON, J.A.