Schurman v. Canada

Schurman v. Canada

Given the procedural history of repeated adjournment requests, a last-minute request by fax, the applicant's non-appearance, and absence of exceptional circumstances, the Tax Court Judge acted within his discretion in dismissing the appeal under s.18.21(1); sympathy and self-representation do not warrant relief.

Source-derived case information.

Citation
2003 FCA 393
Parties
Applicant: Joanne Schurman; Respondent: Her Majesty the Queen
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
23 October 2003
Procedural Posture
Judicial Review of Tax Court Decision / Hearing on Judicial Review at Federal Court of Appeal
Outcome
Application for judicial review dismissed
Legal Topics
Adjournment, Dismissal for Non Appearance, Self Representation, Judicial Review, Tax Court of Canada Act S.18.21
Source Language
en
Tax Law Administrative Law Civil Procedure Adjournment Dismissal for Non Appearance Self Representation Judicial Review Tax Court of Canada Act S.18.21

Source-derived case record

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Parties

Joanne Schurman

Applicant

Her Majesty the Queen

Respondent

Procedural Posture

Judicial Review of Tax Court Decision / Hearing on Judicial Review at Federal Court of Appeal

  1. 1 Whether the Tax Court Judge erred in refusing to adjourn the Tax Court hearing
  2. 2 Whether the Tax Court Judge properly dismissed the appeal under s.18.21(1) for non-appearance
  3. 3 Weight to be given to self-representation and late adjournment requests

Ratio Decidendi

Given the procedural history of repeated adjournment requests, a last-minute request by fax, the applicant's non-appearance, and absence of exceptional circumstances, the Tax Court Judge acted within his discretion in dismissing the appeal under s.18.21(1); sympathy and self-representation do not warrant relief.

Court Disposition

Application for judicial review dismissed

Orders

  • Application for judicial review dismissed
  • No costs awarded