BETWEEN:
and
Dealt with in writing without appearance of parties.
Order delivered at Ottawa, Ontario on September 15, 2006.
REASONS FOR ORDER BY: NOËL J.A.
Docket: A-634-05
Citation: 2006 FCA 306
Present: NOËL J.A.
BETWEEN:
ARTHUR ROMAN ZINS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR ORDER
[1] The appellant seeks a stay of this appeal pending the hearing and disposition of a judicial review application before the Federal Court in file T-861-06. He argues that the decision of the Federal Court “may impact directly” on the appeal.
[2] With respect, it is the other way around. What is in issue in appeal A-634-05 is a decision of the Tax Court of Canada dealing with the appellant’s substantive tax liability for his 1998 taxation year and ordering that a reassessment be issued on the basis that the amount of $43, 614 is to be added to the appellant’s income for that year, plus penalties. What is in issue in the proceedings before the Federal Court is the collection of this tax debt.
[3] It is therefore important that the appeal not be delayed since the outcome, if favourable to the appellant, stands to resolve both proceedings.
[4] The application will be dismissed with costs to the respondent.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-634-05
STYLE OF CAUSE: ARTHUR ROMAN ZINS and
HER MAJESTY THE QUEEN
MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES
REASONS FOR ORDER BY: NOËL J.A.
WRITTEN REPRESENTATIONS BY:
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FOR THE APPELLANT / APPLICANT
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John Grant
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FOR THE RESPONDENT
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SOLICITORS OF RECORD:
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FOR THE APPELLANT / APPLICANT
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FOR THE RESPONDENT
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