Zhou v. Canada
The court dismissed the motion because an appeal is confined to the record before the Tax Court and the Federal Court of Appeal has no jurisdiction to order the Tax Court to pay for the transcript; therefore documents not received in evidence and requests to compel payment by the Tax Court are not permitted.
Source-derived case information.
- Citation
- 2005 FCA 149
- Parties
- Appellant: Qing Hua Zhou; Respondent: Her Majesty the Queen; Respondent: Mr. Simon Petit
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 27 April 2005
- Procedural Posture
- Tax Court Appeal to Federal Court of Appeal / Motion for Reconsideration of Order Setting Contents of Appeal Book (reasons for Order)
- Outcome
- Motion for reconsideration dismissed.
- Legal Topics
- Appeal Book Contents, Reconsideration, Transcripts, Record on Appeal, Jurisdiction
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Qing Hua Zhou
Appellant
Her Majesty the Queen
Respondent
Mr. Simon Petit
Respondent
Procedural Posture
Tax Court Appeal to Federal Court of Appeal / Motion for Reconsideration of Order Setting Contents of Appeal Book (reasons for Order)
Legal Issues
- 1 Whether appellant may add documents not received in evidence or otherwise before the Tax Court to the Appeal Book
- 2 Whether the Federal Court of Appeal has jurisdiction to order the Tax Court to pay for a transcript of proceedings
- 3 Whether the request constitutes a motion for reconsideration under Rule 397
Ratio Decidendi
The court dismissed the motion because an appeal is confined to the record before the Tax Court and the Federal Court of Appeal has no jurisdiction to order the Tax Court to pay for the transcript; therefore documents not received in evidence and requests to compel payment by the Tax Court are not permitted.
Court Disposition
Motion for reconsideration dismissed.
Orders
- The motion for reconsideration is dismissed.
Full Case Text
Judgment text and source record
1 paragraphs
Zhou v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2005-04-27 Neutral citation 2005 FCA 149 File numbers A-13-05 Decision Content Date: 20050427 Docket: A-13-05 Citation: 2005 FCA 149 Present: PELLETIER J.A. BETWEEN: QING HUA ZHOU Appellant - and - HER MAJESTY THE QUEEN and MR. SIMON PETIT Respondents "Dealt with in writing without appearance of parties." Order delivered at Ottawa, Ontario, on April 27, 2005. REASONS FOR ORDER BY: PELLETIER J.A. Date: 20050427 Docket: A-13-05 Citation: 2005 FCA 149 Present: PELLETIER J.A. BETWEEN: QING HUA ZHOU Appellant - and - HER MAJESTY THE QUEEN and MR. SIMON PETIT Respondents REASONS FOR ORDER PELLETIER J.A. [1] The appellant requests that the Court reconsiders its order setting the contents of the Appeal Book so as to permit the appellant to include in the Appeal Book "any other document relevant to the appeal." [2] Leaving aside for a moment the question as to whether such a request is a motion for reconsideration pursuant to Rule 397, the Court is not inclined to allow the appellant to add to the Appeal Book documents which were not received in evidence by the Trial Judge and which were not otherwise before the Court. The appeal is to be heard on the basis of the record as it existed before the Tax Court. [3] As for the question of the transcript of proceedings before the Tax Court, the order setting the contents of the Appeal Book provides that the Appeal Book will include the transcript of evidence. This Court has no jurisdiction to make an order directing the Tax Court to pay for the transcript. The Tax Court, it goes without saying, is not a litigant before this Court. [4] For these reasons, the Court orders that the motion for reconsideration is dismissed. "J.D. Denis Pelletier" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-13-05 STYLE OF CAUSE: QING HUA ZHOU and HER MAJESTY THE QUEEN and MR. SIMON PETIT MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: PELLETIER J.A. DATED: April 27, 2005 WRITTEN REPRESENTATIONS BY: Mrs. Qing Hua Zhou Appellant on her own behalf Mr. Martin Gentile For the respondent SOLICITORS OF RECORD: John M. Sims, Q.C. For the respondent Deputy Attorney General of Canada Ottawa, Ontario