BETWEEN:
Appellant
and
HER MAJESTY THE QUEEN
Heard at Calgary, Alberta, on June 14, 2007.
Judgment delivered from the Bench at Calgary, Alberta, on June 14, 2007.
REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY JA
Docket: A-288-06
Citation: 2007 FCA 239
CORAM: DÉCARY J.A.
SEXTON J.A.
PELLETIER J.A.
BETWEEN:
JAMES T. GRENON
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Calgary, Alberta, on June 14, 2007)
[1] With respect to the appeal, we are of the view that the Tax Court Judge exercised his discretion judicially in refusing to stay the proceedings and in refusing to grant the amendments sought by the appellant to his third amended Notice of Appeal. The language used by the Judge in his exchanges with counsel was certainly colourful, but in the end and in context they do not support a finding of reasonable apprehension of bias.
[2] With respect to the cross-appeal by the Crown, it is obvious that the Judge has mistakenly allowed the amendments to paragraphs 25.2 and 25.3 to go in.
[3] We will dismiss the appeal with costs and allow the cross-appeal with costs. Paragraphs 25.2 and 25.3 will be struck out.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-288-06
STYLE OF CAUSE: James T. Grenon v.
Her Majesty the Queen
PLACE OF HEARING: Calgary, Alberta
DATE OF HEARING: June 14, 2007
REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A.
SEXTON J.A.
PELLETIER J.A.
DELIVERED FROM THE BENCH BY: DÉCARY J.A.
APPEARANCES:
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FOR THE APPELLANT
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FOR THE RESPONDENT
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SOLICITORS OF RECORD:
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Calgary, Alberta
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FOR THE APPELLANT
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Deputy Attorney General of Canada |
FOR THE RESPONDENT
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