Karlsson v. The Queen
Because the appeal had been adjourned twice and was set on a peremptory basis, the court correctly dismissed the appeal for failure to appear; the appellant retains the right to appeal that dismissal.
Source-derived case information.
- Citation
- 2006 TCC 629
- Parties
- Appellant: Raija Anita Karlsson; Respondent: Her Majesty The Queen
- Court
- Tax Court of Canada
- Jurisdiction
- Canada
- Judgment Date
- 20 November 2006
- Procedural Posture
- Tax Appeal (income Tax Act) / Hearing Dismissed for Failure to Appear; Matter Set Peremptory After Two Prior Adjournments
- Outcome
- Appeal dismissed for failure to appear
- Legal Topics
- Dismissal for Non Appearance, Adjournment, Peremptory Hearing, Right to Appeal
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Raija Anita Karlsson
Appellant
Her Majesty The Queen
Respondent
Procedural Posture
Tax Appeal (income Tax Act) / Hearing Dismissed for Failure to Appear; Matter Set Peremptory After Two Prior Adjournments
Legal Issues
- 1 Whether to dismiss the appeal for non-appearance after two prior adjournments and a peremptory setting
- 2 Whether dismissal would unjustly deny the appellant their day in court or right to be heard
Ratio Decidendi
Because the appeal had been adjourned twice and was set on a peremptory basis, the court correctly dismissed the appeal for failure to appear; the appellant retains the right to appeal that dismissal.
Court Disposition
Appeal dismissed for failure to appear
Orders
- Appeal dismissed for failure to appear
- Appellant advised of right to appeal the dismissal
Full Case Text
Judgment text and source record
1 paragraphs
Karlsson v. The Queen Court (s) Database Tax Court of Canada Judgments Date 2006-11-20 Neutral citation 2006 TCC 629 File numbers 2005-1958(IT)I Judges and Taxing Officers Campbell J. Miller Subjects Income Tax Act Decision Content Citation: 2006TCC629 Date: 20061120 Docket: 2005-1958(IT)I BETWEEN: RAIJA ANITA KARLSSON, Appellant, and HER MAJESTY THE QUEEN, Respondent. For the Appellant: No one appeared Counsel for the Respondent: Shawna Cruz REASONS FOR JUDGMENT (Delivered orally from the bench on September 15, 2006, at Vancouver, British Columbia.) Miller J. [1] Normally I am very hesitant in granting such applications to deny a taxpayer their day in Court, but under these circumstances, with two prior adjournments, with the matter being set down on a peremptory basis I am prepared to grant your application and I will dismiss this case. Ms. Karlsson will be advised that she does have an opportunity to appeal my decision. That will be her call, whether she wants to continue this litigation. [2] I grant you your request, and the appeal is dismissed. Thank you. Signed at Ottawa, Canada, this 20th day of November 2006. "Campbell J. Miller" Miller J. CITATION: 2006TCC629 COURT FILE NO.: 2005-1958(IT)I STYLE OF CAUSE: Raija Anita Karlsson and Her Majesty The Queen PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: September 15, 2006 REASONS FOR JUDGMENT BY: The Honourable Justice Campbell J. Miller DATE OF JUDGMENT: September 20, 2006 APPEARANCES: For the Appellant: No one appeared Counsel for the Respondent: Shawna Cruz COUNSEL OF RECORD: For the Appellant: Name: N/A Firm: N/A For the Respondent: John H. Sims, Q.C. Deputy Attorney General of Canada Ottawa, Canada