Grenon v. Canada
The Federal Court of Appeal held the Tax Court judge properly exercised his discretion in refusing the stay and in refusing the appellant's proposed amendments and that the judge's language did not create a reasonable apprehension of bias; however the court found the Tax Court judge had mistakenly allowed amendments...
Source-derived case information.
- Citation
- 2007 FCA 239
- Parties
- Appellant: James T. Grenon; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 14 June 2007
- Procedural Posture
- Tax Appeal (federal Court of Appeal) / Appeal Decision
- Outcome
- Appeal dismissed with costs; cross-appeal allowed with costs; paragraphs 25.2 and 25.3 struck out.
- Legal Topics
- Stay of Proceedings, Amendment of Pleadings, Reasonable Apprehension of Bias, Striking Pleadings
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
James T. Grenon
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Tax Appeal (federal Court of Appeal) / Appeal Decision
Legal Issues
- 1 Whether the Tax Court judge erred in refusing to stay proceedings
- 2 Whether the Tax Court judge erred in refusing to allow amendments to the Notice of Appeal
- 3 Whether the judge's language gave rise to a reasonable apprehension of bias
Ratio Decidendi
The Federal Court of Appeal held the Tax Court judge properly exercised his discretion in refusing the stay and in refusing the appellant's proposed amendments and that the judge's language did not create a reasonable apprehension of bias; however the court found the Tax Court judge had mistakenly allowed amendments to paragraphs 25.2 and 25.3, struck those paragraphs out, dismissed the appeal with costs and allowed the Crown's cross-appeal with costs.
Court Disposition
Appeal dismissed with costs; cross-appeal allowed with costs; paragraphs 25.2 and 25.3 struck out.
Orders
- Dismiss the appeal with costs
- Allow the Crown's cross-appeal with costs
Full Case Text
Judgment text and source record
1 paragraphs
Grenon v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2007-06-14 Neutral citation 2007 FCA 239 File numbers A-288-06 Decision Content Date: 20070614 Docket: A-288-06 Citation: 2007 FCA 239 CORAM: DÉCARY J.A. SEXTON J.A. PELLETIER J.A. BETWEEN: JAMES T. GRENON Appellant and HER MAJESTY THE QUEEN Respondent Heard at Calgary, Alberta, on June 14, 2007. Judgment delivered from the Bench at Calgary, Alberta, on June 14, 2007. REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY JA Date: 20070614 Docket: A-288-06 Citation: 2007 FCA 239 CORAM: DÉCARY J.A. SEXTON J.A. PELLETIER J.A. BETWEEN: JAMES T. GRENON Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Calgary, Alberta, on June 14, 2007) DÉCARY JA [1] With respect to the appeal, we are of the view that the Tax Court Judge exercised his discretion judicially in refusing to stay the proceedings and in refusing to grant the amendments sought by the appellant to his third amended Notice of Appeal. The language used by the Judge in his exchanges with counsel was certainly colourful, but in the end and in context they do not support a finding of reasonable apprehension of bias. [2] With respect to the cross-appeal by the Crown, it is obvious that the Judge has mistakenly allowed the amendments to paragraphs 25.2 and 25.3 to go in. [3] We will dismiss the appeal with costs and allow the cross-appeal with costs. Paragraphs 25.2 and 25.3 will be struck out. “Robert Décary” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-288-06 STYLE OF CAUSE: James T. Grenon v. Her Majesty the Queen PLACE OF HEARING: Calgary, Alberta DATE OF HEARING: June 14, 2007 REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A. SEXTON J.A. PELLETIER J.A. DELIVERED FROM THE BENCH BY: DÉCARY J.A. APPEARANCES: Mr. Ronald J. Robinson FOR THE APPELLANT Ms. Belinda Schmid FOR THE RESPONDENT SOLICITORS OF RECORD: Mr. Ronald J. Robinson Calgary, Alberta FOR THE APPELLANT Mr. John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT