Helsi Construction Management Inc. v. Canada
The application for judicial review is dismissed because the applicant failed to file an adequate record enabling the Court to conclude that the Tax Court A.C.J. erred.
Source-derived case information.
- Citation
- 2002 FCA 358
- Parties
- Applicant: Helsi Construction Management Inc.; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 3 October 2002
- Procedural Posture
- Judicial Review / Federal Court of Appeal Judgment Dismissing the Application
- Outcome
- Application for judicial review dismissed with costs.
- Legal Topics
- Judicial Review, Record Adequacy, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Helsi Construction Management Inc.
Applicant
Her Majesty the Queen
Respondent
Procedural Posture
Judicial Review / Federal Court of Appeal Judgment Dismissing the Application
Legal Issues
- 1 Whether the Tax Court A.C.J. erred in his appreciation of the applicant's claims
- 2 Whether the applicant filed an adequate record to permit appellate review
- 3 Whether dismissal with costs was appropriate
Ratio Decidendi
The application for judicial review is dismissed because the applicant failed to file an adequate record enabling the Court to conclude that the Tax Court A.C.J. erred.
Court Disposition
Application for judicial review dismissed with costs.
Orders
- Application for judicial review dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Helsi Construction Management Inc. v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-10-03 Neutral citation 2002 FCA 358 File numbers A-306-01 Decision Content Date: 20021003 Docket: A-306-01 Neutral citation: 2002 FCA 358 CORAM: DÉCARY J.A. LINDEN J.A. LÉTOURNEAU J.A. BETWEEN: HELSI CONSTRUCTION MANAGEMENT INC. Applicant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on October 2, 2002 Judgment delivered at Vancouver, British Columbia, on October 3, 2002 REASONS FOR JUDGMENT BY: LÉTOURNEAU J.A. CONCURRED IN BY: DÉCARY J.A. LINDEN J.A. Date: 20021003 Docket: A-306-01 Neutral citation: 2002 FCA 358 CORAM: DÉCARY J.A. LINDEN J.A. LÉTOURNEAU J.A. BETWEEN: HELSI CONSTRUCTION MANAGEMENT INC. Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT LÉTOURNEAU J.A. [1] We have not been convinced on the basis of the limited record before us that Bowman A.C.J. of the Tax Court of Canada erred in his appreciation of the applicant's claims on the appeal before him. As the A.C.J. wrote, the applicant "made great efforts to correct the situation created by the original chaotic state of the records and he has succeeded to some extent. However there is only so much that one can do to correct years of disarray". [2] Unfortunately, the applicant, represented at the hearing before us by its president, did not file an adequate record which would have assisted us in assessing his contentions and complaints about the decision under review. [3] For these reasons, the application for judicial review will be dismissed with costs. (Sgd.) "Gilles Létourneau" J.A. "I agree Robert Décary J.A." "I agree A.M. Linden J.A." FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-306-01 STYLE OF CAUSE: Helsi Construction Management Inc. v. HMQ PLACE OF HEARING: Vancouver, BC DATE OF HEARING: October 2, 2002 REASONS FOR JUDGMENT BY: LÉTOURNEAU J.A. CONCURRED IN BY: DÉCARY J.A. LINDEN J.A. DATED: October 3, 2002 APPEARANCES: Mr. Sirus Familamiri FOR THE APPLICANT Ms. Lynn M. Burch FOR THE RESPONDENT SOLICITORS OF RECORD: Mr. Sirus Familamiri FOR THE APPLICANT Vancouver Mr. Morris Rosenberg FOR THE RESPONDENT Deputy Attorney General of Canada