Comprehensive Health Clinic Inc. v. Canada
The Federal Court of Appeal held that, on the facts, the Tax Court judge did not breach procedural fairness by denying the adjournment and by excluding the Nancy Cannon affidavit; the judge applied appropriate principles and there was no basis for appellate interference, therefore the appeal was dismissed.
Source-derived case information.
- Citation
- 2005 FCA 368
- Parties
- Appellant: Comprehensive Health Clinic Inc.; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 3 November 2005
- Procedural Posture
- Appeal From Tax Court of Canada Decision (tax Assessment Appeal) / Hearing and Judgment Delivered From the Bench on Appeal to the Federal Court of Appeal
- Outcome
- Appeal dismissed with costs to the Respondent.
- Legal Topics
- Procedural Fairness, Adjournment, Admission of Affidavit, Appellate Review of Discretionary Rulings, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Comprehensive Health Clinic Inc.
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Appeal From Tax Court of Canada Decision (tax Assessment Appeal) / Hearing and Judgment Delivered From the Bench on Appeal to the Federal Court of Appeal
Legal Issues
- 1 Whether the Tax Court judge breached procedural fairness by refusing adjournment and proceeding without appellants' chosen counsel or representative
- 2 Whether the Tax Court judge erred in excluding an affidavit of Nancy Cannon from evidence
- 3 Whether the Federal Court of Appeal should interfere with the trial judge's discretionary evidentiary and procedural rulings
Ratio Decidendi
The Federal Court of Appeal held that, on the facts, the Tax Court judge did not breach procedural fairness by denying the adjournment and by excluding the Nancy Cannon affidavit; the judge applied appropriate principles and there was no basis for appellate interference, therefore the appeal was dismissed.
Court Disposition
Appeal dismissed with costs to the Respondent.
Orders
- Appeal dismissed with costs for the Respondent.
Full Case Text
Judgment text and source record
1 paragraphs
Comprehensive Health Clinic Inc. v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2005-11-03 Neutral citation 2005 FCA 368 File numbers A-487-03 Decision Content Date: 20051103 Docket: A-487-03 Citation: 2005 FCA 368 CORAM: LINDEN J.A. ROTHSTEIN J.A. PELLETIER J.A. BETWEEN: COMPREHENSIVE HEALTH CLINIC INC. Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on November 3, 2005. Judgment delivered from the Bench at Toronto, Ontario, on November 3, 2005. REASONS FOR JUDGMENT OF THE COURT BY: LINDEN J.A. Date: 20051103 Docket: A-487-03 Citation: 2005 FCA 368 CORAM: LINDEN J.A. ROTHSTEIN J.A. PELLETIER J.A. BETWEEN: COMPREHENSIVE HEALTH CLINIC INC. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, on November 3, 2005) LINDEN J.A. [1] The main issue on this appeal involves the procedural fairness of the informal procedure proceedings in the Tax Court of Canada. [2] An adjournment was requested of the Tax Court by counsel for the Appellant on July 16, 2003 to adjourn the hearing scheduled to take place on September 3, 2003 in St. Catherine=s, the Appellant=s counsel being unavailable on that date. Thus request was denied, leaving the Appellant six weeks to make alternative arrangements for counsel or other advice. [3] On September 3, 2003 the representative of the Appellant appeared and made no further request for adjournment of the Court at that time. The trial proceeded. [4] During the hearing, the Appellant was offered the opportunity to adjourn until later in the week to allow to the corporation=s accountant to appear. When the hearing resumed on September 4, 2003, the accountant did not appear. The Court proceeded to decide the case on the evidence presented by the Appellant. [5] We are not persuaded that the Tax Court Judge violated the rules of procedural fairness in all the circumstances of this case by proceeding to decide the case as he did. [6] An affidavit of Nancy Cannon, the recipient of the amount to be deducted as an expense, was not admitted into evidence by the Tax Court Judge. In our view he applied the appropriate principles in rejecting this affidavit and hence there is no basis for our interference. [7] The appeal will be dismissed with costs for the Respondent. AA. M. Linden@ J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-487-03 STYLE OF CAUSE: COMPREHENSIVE HEALTH CLINIC INC. Appellant and HER MAJESTY THE QUEEN Respondent PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: November 3, 2005 REASONS FOR JUDGMENT OF THE COURT BY: (LINDEN, ROTHSTEIN & PELLETIER JJ.A.) DELIVERED FROM THE BENCH BY: LINDEN J.A. APPEARANCES: Timothy R. Pedwell FOR THE APPELLANT Ifeanyichuckwu Nwachukwu FOR THE RESPONDENT SOLICITORS OF RECORD: Pedwell and Pedwell St. Catherines, Ontario FOR THE APPELLANT John H. Sims Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT