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Cour d'appel fédérale |
BETWEEN:
and
Dealt with in writing without appearance of parties.
Order delivered at Ottawa, Ontario, on September 14, 2012.
REASONS FOR ORDER BY: NOËL J.A.
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Cour d'appel fédérale |
Date: 20120914
Docket: A-457-11
Citation: 2012 FCA 235
Present: NOËL J.A.
BETWEEN:
MICHAEL OSTROFF
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR ORDER
[1] This is a motion by the appellant seeking to prevent the Minister of National Revenue (the Minister) from pursuing collection actions pending the hearing of his appeal before this Court.
[2] Contrary to what the appellant asserts in support of his motion, the Minister is not prevented from pursuing collection actions after an appeal to the Tax Court has been dismissed. As the words of subsection 225.1(3) of the Income Tax Act, R.S.C. 1985, c. 1, (5th Supp.) as amended (the Act) indicate, the limitation set out in that provision only operates while an appeal to the Tax Court is pending.
[3] The appellant’s motion having been brought on the mistaken view that subsection 225.1(3) prevents the Minister from pursuing collection actions, it is doomed to fail.
[4] An order is issued accordingly.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-457-11
STYLE OF CAUSE: MICHAEL OSTROFF and HER MAJESTY THE QUEEN
MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES
REASONS FOR ORDER BY: NOËL J.A.
WRITTEN REPRESENTATIONS BY:
FOR THE APPELLANT (self-represented)
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FOR THE RESPONDENT
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SOLICITORS OF RECORD:
FOR THE APPELLANT (self-represented)
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Deputy Attorney General of Canada |
FOR THE RESPONDENT
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