Tax Court of Canada Judgments

Decision Information

Decision Content

Date: 20010510

Docket: 1999-4267-IT-I

BETWEEN:

KEVIN DONAGHY,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

Reasons for Judgment

McArthur J.

[1]            On July 25, 2000, this Court sent a Notice of Hearing to the Appellant informing him that his appeal would be heard on September 22, 2000. By letter dated August 31, 2000, the Appellant requested an adjournment of the hearing because he was employed and residing in Florida and suggested a hearing in the spring of 2001. By letter dated September 11, 2000, the Appellant was informed that the matter would be relisted for hearing after April 1, 2001.

[2]            By Notice of Hearing dated February 6, 2001, the Appellant was notified that his appeal was scheduled to proceed for hearing on April 3, 2001. By faxed letter dated February 19, 2001, the Appellant requested a further adjournment because of his current employment in Florida and requested a six-month notification of the hearing date and suggested sometime after October 2001. By letter dated February 19, 2001, the Respondent opposed the adjournment application stating: "The Appellant was given ample notice of the approximate time period in which he could expect his appeal to be scheduled for hearing. As such, it is the Respondent's position that it is unreasonable for the Appellant to request that his appeal be adjourned for another eight months". The Appellant was informed by letter dated February 21, 2001 that the Court denied his second request for an adjournment.

[3]            The Appellant's father appeared before me on April 3, 2001 requesting an adjournment for the reasons set out above by the Appellant. The father informed that he was not in a position to proceed with the hearing of the appeal. Nothing was added in Court to justify that an adjournment be granted. The Court cannot afford to accommodate the Appellant's every request. It is the Appellant's appeal and he must be proactive. The request for adjournment is denied and the Respondent's motion for dismissal of the appeal is granted.

Signed at Ottawa, Canada, this 10th day of May, 2001.

"C.H. McArthur"

J.T.C.C.

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