Baradaran v. Canada (National Revenue)
The motion was denied because the Court had previously decided the identical issue; the Court will not consider a motion that has already been decided, and it accordingly refused the applicants' request while granting an extension of time to file the Appeal Book to March 20, 2009.
Source-derived case information.
- Citation
- 2009 FCA 34
- Parties
- Appellant: Hamid Baradaran; Appellant: Shiva Khodabakhsh; Respondent: The Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 2 March 2009
- Procedural Posture
- Tax Appeal / Motion for Removal of Transcript; Appeal Book Filing (pre Appeal Procedural Motion)
- Outcome
- Motion denied; time for filing Appeal Book extended to March 20, 2009.
- Legal Topics
- Appeal Book Contents, Access to Court Records, Cost of Transcript, Extension of Time
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Hamid Baradaran
Appellant
Shiva Khodabakhsh
Appellant
The Minister of National Revenue
Respondent
Procedural Posture
Tax Appeal / Motion for Removal of Transcript; Appeal Book Filing (pre Appeal Procedural Motion)
Legal Issues
- 1 Whether the appellants can obtain removal of the Tax Court transcript from the Appeal Book due to inability to afford it
- 2 Whether the Court will reconsider or reopen an issue already decided by the Court (res judicata/finality)
- 3 Whether and to what extent the Court will extend the time for filing the Appeal Book
Ratio Decidendi
The motion was denied because the Court had previously decided the identical issue; the Court will not consider a motion that has already been decided, and it accordingly refused the applicants' request while granting an extension of time to file the Appeal Book to March 20, 2009.
Court Disposition
Motion denied; time for filing Appeal Book extended to March 20, 2009.
Orders
- Motion to remove the transcript from the contents of the Appeal Book denied
- Time for filing the Appeal Book is extended to Friday, March 20, 2009
Full Case Text
Judgment text and source record
1 paragraphs
Baradaran v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2009-03-02 Neutral citation 2009 FCA 34 File numbers A-510-08 Decision Content Date: 20090302 Docket: A-510-08 Citation: 2009 FCA 34 Present: NOËL J.A. BETWEEN: HAMID BARADARAN and SHIVA KHODABAKHSH Appellants and THE MINISTER OF NATIONAL REVENUE Respondent Dealt with in writing without appearance of parties. Order delivered at Ottawa , Ontario , on March 2, 2009. REASONS FOR ORDER BY: NOËL J.A. Date: 20090302 Docket: A-510-08 Citation: 2009 FCA 34 Present: NOËL J.A. BETWEEN: HAMID BARADARAN and SHIVA KHODABAKHSH Appellants and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR ORDER NOËL J.A. [1] By order dated February 4, 2009, Desjardins J.A. denied the appellants’ motion to remove the transcript of the Tax Court proceedings (item 11) from the contents of the Appeal Book. The argument was that the appellants could not afford the cost of the transcript which based on the affidavit evidence was $1, 375. [2] The appellants by motion dated February 13, 2009, again ask for the transcript to be removed from the contents of the Appeal Book for the same reason. [3] This issue cannot be addressed by the Court since it has already been decided. The motion is accordingly denied, and the time for filing the Appeal Book is extended to Friday, March 20, 2009. “Marc Noël” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-510-08 STYLE OF CAUSE: HAMID BARADARAN and SHIVA KHODABAKHSH and THE MINISTER OF NATIONAL REVENUE MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: NOËL J.A. DATED: March 2, 2009 WRITTEN REPRESENTATIONS BY: Hamid Baradaran Shiva Khodabakhsh FOR THE APPELLANTS Valerie Meier FOR THE RESPONDENT SOLICITORS OF RECORD: John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT