Date: 20021003
Docket: A-306-01
Neutral citation: 2002 FCA 358
LINDEN J.A.
LÉTOURNEAU J.A.
BETWEEN:
HELSI CONSTRUCTION MANAGEMENT INC.
Applicant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Vancouver, British Columbia, on October 2, 2002
Judgment delivered at Vancouver, British Columbia, on October 3, 2002
REASONS FOR JUDGMENT BY: LÉTOURNEAU J.A.
CONCURRED IN BY: DÉCARY J.A.
LINDEN J.A.
Date: 20021003
Docket: A-306-01
Neutral citation: 2002 FCA 358
CORAM: DÉCARY J.A.
LINDEN J.A.
LÉTOURNEAU J.A.
BETWEEN:
HELSI CONSTRUCTION MANAGEMENT INC.
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
LÉTOURNEAU J.A.
[1] We have not been convinced on the basis of the limited record before us that Bowman A.C.J. of the Tax Court of Canada erred in his appreciation of the applicant's claims on the appeal before him. As the A.C.J. wrote, the applicant "made great efforts to correct the situation created by the original chaotic state of the records and he has succeeded to some extent. However there is only so much that one can do to correct years of disarray".
[2] Unfortunately, the applicant, represented at the hearing before us by its president, did not file an adequate record which would have assisted us in assessing his contentions and complaints about the decision under review.
[3] For these reasons, the application for judicial review will be dismissed with costs.
(Sgd.) "Gilles Létourneau"
J.A.
"I agree
Robert Décary J.A."
"I agree
A.M. Linden J.A."
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-306-01
STYLE OF CAUSE: Helsi Construction Management Inc. v. HMQ
PLACE OF HEARING: Vancouver, BC
DATE OF HEARING: October 2, 2002
REASONS FOR JUDGMENT BY:
LÉTOURNEAU J.A.
CONCURRED IN BY: DÉCARY J.A.
LINDEN J.A.
DATED: October 3, 2002
APPEARANCES:
Mr. Sirus Familamiri FOR THE APPLICANT
Ms. Lynn M. Burch FOR THE RESPONDENT
SOLICITORS OF RECORD:
Mr. Sirus Familamiri FOR THE APPLICANT
Vancouver
Mr. Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada