Date: 19981118
Docket: A-174-94
CORAM: STRAYER, J.A.
DÉCARY, J.A.
LINDEN, J.A.
BETWEEN:
STEVEN G. LIGHTBURN
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Vancouver, British Columbia on November 18, 1998
Judgment delivered at Vancouver, B.C. on November 18, 1998
REASONS FOR JUDGMENT BY: LINDEN, J.A.
Date: 19981118
Docket: A-174-94
CORAM: STRAYER, J.A.
DÉCARY, J.A.
LINDEN, J.A.
BETWEEN:
STEVEN G. LIGHTBURN
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered orally from the Bench at
Vancouver, B.C. on November 18, 1998)
LINDEN, J.A.
[1] We are not persuaded that the Tax Court Judge erred in any way that would permit this Court to intervene.
[2] The argument raised here about the non-receipt of the Notices of Assessment for 1980, 1981 and 1983, was not shown to have been raised below on the basis of the evidence in the record before this Court. Hence, this argument cannot be raised on appeal. (See Kingsdale Securities v. M.N.R., [1975] C.T.C. 10 (F.C.A.)).
[3] In any event, the appellant, in his Notice of Appeal to the Tax Court, refers to the content of the Notices of Assessment, their dates and their numbers (1980 - 88418; 1981 - 88419; 1983 - 88421). He seems also to have understood what was in the Assessments even though he claims never to have received them.
[4] New material produced by the appellant before this Court today, which is not admissible, clearly indicates that, if it was admissible, the above numbers referred to in the Notice of Appeal to the Tax Court correspond exactly to the actual Assessment numbers. Hence, although he has tried to explain it away, he must have received these Notices of Assessment to have been able to refer to their content, dates and numbers.
[5] The appellant has raised several other technical arguments, none of which were relevant to the Appeal before this Court, none of which were raised before and none of which had any merit.
[6] This appeal should, therefore, be dismissed with costs.
(Sgd.) "A.M. Linden"
J.A.
Vancouver, British Columbia
November 18, 1998
FEDERAL COURT OF APPEAL
Date: 19981118
Docket: A-174-94
BETWEEN:
STEVEN G. LIGHTBURN
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DATED: November 18, 1998
COURT NO.: A-174-94
STYLE OF CAUSE: Steven G. Lightburn
v.
Her Majesty the Queen
PLACE OF HEARING: Vancouver, BC
DATE OF HEARING: November 18, 1998
REASONS FOR JUDGMENT OF THE COURT BY: LINDEN, J.A.
CONCURRED IN BY: STRAYER, J.A.
DÉCARY, J.A.
APPEARANCES:
Mr. S.G. Lightburn on his own behalf
Ms. Linda Bell for Respondent
SOLICITORS OF RECORD:
Morris Rosenberg for Respondent
Deputy Attorney General
of Canada