Tax Court of Canada Judgments

Citation: 2006TCC673

Date: 20061206

Docket: 2004-3495(IT)G

                                                                                              

BETWEEN:

JAMES WALKER,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

____________________________________________________________________

Motion heard on December 5, 2006 at Vancouver, British Columbia

By: The Honourable Justice D.W. Beaubier

Appearances:

Counsel for the Appellant:	Thomas M. Boddez
Counsel for the Respondent:	Lynn M. Burch

____________________________________________________________________

REASONS FOR ORDER ANDORDER

Beaubier, J.

[1]      This motion by the Respondent dated November 19, 2004 was heard at Vancouver, British Columbia on December 5, 2006. It is a Motion to dismiss the Notice of Appeal because the Appellant has not filed a timely objection to the Notice of Reassessment.

[2]      The Affidavit of Kasandra Sproson, the Respondent's manager in T 1 services at the pertinent times, dated 19 November 2004, and the Examination on this Affidavit of March 30, 2006 were reviewed extensively.

[3]      These indicate that:

1.        No one from the Respondent's staff has been able to testify that the actual alleged Notice of Reassessment was placed in an envelope and mailed to the Appellant on May 13, 2002 as stated by the Respondent. It was not received by the Appellant.

2.        That registered mail envelope and the alleged contents were destroyed on their return to the Respondent before the end of May, 2002.

3.        That alleged original Notice of Reassessment is not in evidence.

[4]      An actual Notice of Reassessment dated May 13, 2002 was sent to the Appellant's counsel on October 30, 2003 and a Notice of Objection to that was filed by the Respondent on a timely basis.

[5]      As a result, the Notice of Appeal filed in this matter is a valid Notice of Appeal.

[6]      The Motion is dismissed. Costs are in the cause.

       Signed at Vancouver, British Columbia, this 6^th day of December, 2006.

"D.W. Beaubier"

CITATION:                                        2006TCC673

COURT FILE NO.:                             2004-3495(IT)G

STYLE OF CAUSE:                           James Walker v. The Queen

PLACE OF HEARING:                      Vancouver, British Columbia

DATE OF HEARING:                        December 5, 2006

REASONS FOR ORDER BY:            The Honourable Justice D.W. Beaubier

DATE OF ORDER:                            December 6, 2006

APPEARANCES:

Counsel for the Appellant:	Thomas M. Boddez
Counsel for the Respondent:	Lynn M. Burch

COUNSEL OF RECORD:

       For the Appellant:                        

                   Name:                              Thomas M. Boddez

                   Firm:                                Thorsteinssons LLP

       For the Respondent:                     John H. Sims, Q.C.

                                                          Deputy Attorney General of Canada

                                                          Ottawa, Canada