| Date: 20000330 |
Docket: A-147-99
| CORAM: DÉCARY J.A. |
| ROTHSTEIN J.A. |
| MALONE J.A. |
BETWEEN:
BRUCE W. WIERBICKI
Applicant
-and-
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Winnipeg on March 30, 2000)
MALONE, J.A.
[1] This application for judicial review of the February 14, 1999 decision of Judge Louise Lamarre-Proulx will be dismissed.
[2] In that decision the Tax Court Judge decided that she did not have jurisdiction to consider the issues raised by the applicant. The basis for her ruling was that the facts being advanced by the applicant had already been adjudicated upon in an October 15, 1996 decision by Tax Court Judge Bowman. In that decision, Judge Bowman dealt with the deductibility of business investment losses claimed by the applicant for taxation years 1992, 1993 and 1994.
[3] We are unable to find any error in the February 12, 1999 decision which is the subject of this application. Lamarre-Proulx, J. lacked the jurisdiction to re-consider any of the issues or the facts that formed the subject matter of Judge Bowman"s decision; that decision being final and conclusive. Bowman, J. determined that there were no residual losses available for carry forward from 1992. The losses claimed by the applicant in the 1995 taxation year were the same losses that were the subject matter of Bowman, J."s decision. That issue was res judicata as between the parties.
[4] There will be no order as to costs.
"B. Malone"
J.A.
Winnipeg, Manitoba
March 30, 2000
Date: 20000330
Docket: A-147-99
CORAM: DÉCARY, J.A.
ROTHSTEIN, J.A.
MALONE, J.A.
BETWEEN:
BRUCE W. WIERBICKI
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Winnipeg, Manitoba, on March 30, 2000
JUDGMENT delivered from the Bench at Winnipeg, Manitoba on March 30, 2000
REASONS FOR JUDGMENT BY: MALONE, J.A.
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS ON THE RECORD
COURT FILE NO.: A-147-99
| STYLE OF CAUSE: BRUCE W. WIERBICKI v. HER MAJESTY THE QUEEN |
PLACE OF HEARING: Winnipeg, Manitoba
| DATE OF HEARING: March 30, 2000 |
REASONS FOR JUDGMENT OF
THE HONOURABLE MR. JUSTICE MALONE
DATED MARCH 30, 2000
APPEARANCES:
Bruce Wierbicki on his own behalf
Tracy Harwood-Jones for the Respondent
Department of Justice
301 - 310 Broadway
Winnipeg, Manitoba
R3C 0S6
SOLICITORS OF RECORD:
Bruce Wierbicki on his own behalf
Morris Rosenberg
Deputy Attorney General of Canada for the Respondent