Gunner Industries Ltd. c. R.

The appellants failed to provide the special circumstances required by Rule 120 to permit representation by company officers and failed to provide a specific, reasonable justification for the lengthy delay in preparing the appeal books; these failures warranted denial of the representation request and dismissal of...

Source-derived case information.

Citation: 2002 FCA 302
Parties: Appellant: Gunner Industries Ltd.; Appellant: Enviro-Gun Ltd.; Respondent: Her Majesty the Queen
Court: Federal Court of Appeal
Jurisdiction: Canada
Judgment Date: 22 August 2002
Procedural Posture: Appeal (tax Assessments) / Decision on Representation and Delay; Appeal Dismissed
Outcome: Appeal dismissed
Legal Topics: Representation by Non Lawyer, Extensions of Time, Appeal Book Requirement, Delay and Dismissal
Source Language: en

Administrative Law Tax Law Civil Procedure Representation by Non Lawyer Extensions of Time Appeal Book Requirement Delay and Dismissal

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Summary, issues, holding and outcome

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Legal principles 2 Authorities cited 1 Party arguments 2 Amounts and remedies 1

Parties

Gunner Industries Ltd.

Appellant

Enviro-Gun Ltd.

Appellant

Her Majesty the Queen

Respondent

Procedural Posture

Appeal (tax Assessments) / Decision on Representation and Delay; Appeal Dismissed

Legal Issues

1 Whether a company may be represented by a company officer rather than a solicitor without evidence of special circumstances under Rule 120
2 Whether the appellants have justified a lengthy extension to prepare and file appeal books
3 Whether unexplained delay warrants dismissal of the appeal

Ratio Decidendi

Court Disposition

Appeal dismissed

Orders

Appeal dismissed.
Request for representation by company officers denied.

Full Case Text

Judgment text and source record

1 paragraphs

Gunner Industries Ltd. c. R. Court (s) Database Federal Court of Appeal Decisions Date 2002-08-22 Neutral citation 2002 FCA 302 File numbers A-322-01 Decision Content Date: 20020822 Docket: A-322-01 A-323-01 Neutral citation: 2002 FCA 302 CORAM: STRAYER J.A. DÉCARY J.A. EVANS J.A. BETWEEN: GUNNER INDUSTRIES LTD. Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-324-01 BETWEEN: ENVIRO-GUN LTD. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR ORDER STRAYER J.A. [1] The appellants have submitted no material to justify their representation by an officer of the respective companies rather than a solicitor. Among other things, to obtain such an order under Rule 120 it is necessary to show special circumstances such as that the company cannot afford a solicitor, the issues are not complex, or that the matter can be handled expeditiously by the proposed representative. No such evidence has been provided to the Court. [2] As for the delays, the notice of appeal was filed on May 28, 2001. Now, some 15 months later, the appellants have still not produced appeal books but instead seek a rather indefinite extension for doing so "that would extend into the new year 2003 to . . . initiate the preparation of the Appeal Book". The supporting affidavit provides no specific explanation as to why this is necessary or reasonable. Vague references are made to unspecified Provincial Court cases "that may significantly affect the admissibility of evidence used by the tax audit to create the assessments subject to these Appeals". What this means or why it is so is nowhere explained. Mr. Kimery says he is also "gathering relevant archived information". One must assume that he has had ample time to do this since the appeals were filed in May, 2001. [3] For these reasons the appeal must be dismissed. (s) "B.L. Strayer" J.A. I agree "Robert Décary" j.a. I agree "John. M. Evans" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-322-01 STYLE OF CAUSE: Gunner Industries Ltd. v. Her Majesty the Queen DOCKET: A-323-01 STYLE OF CAUSE: Gunner Industries Ltd. v. Her Majesty the Queen DOCKET: A-324-01 STYLE OF CAUSE: Enviro-Gun Ltd. v. Her Majesty the Queen REASONS FOR ORDER: Strayer J.A. CONCURRED IN BY: Décary J.A. Evans J.A. DATED: August 22, 2002 WRITTEN REPRESENTATIONS BY: Lyle Bouvier For the Respondent The appellants, on their own behalf SOLICITORS OF RECORD Mr. Morris Rosenbert Deputy Attorney General of Canada For the Respondent

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