Prefontaine v. Canada

Prefontaine v. Canada

Maurice Prefontaine's appeal is dismissed for lack of standing because he was not a party to the proceedings below and no order was made against him; Rose Prefontaine's appeal is dismissed on the merits because the Tax Court judge's factual findings and conclusions on the deductibility and reasonableness of claimed...

Source-derived case information.

Citation
2004 FCA 52
Parties
Appellant: Rose Prefontaine; Appellant: Maurice Prefontaine; Respondent: Her Majesty the Queen
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
3 February 2004
Procedural Posture
Appeal to Federal Court of Appeal (tax Appeal) / Reasons for Judgment and Order Disposing of Appeal
Outcome
Both appeals dismissed; Maurice Prefontaine dismissed for lack of standing; Rose Prefontaine dismissed on the merits; costs awarded to the respondent; protective orders issued against Maurice Prefontaine.
Legal Topics
Standing to Appeal, Deductibility and Reasonableness of Business Expenses, Judicial Review/appeal Standard, Abusive Conduct and Court Imposed Restrictions, Self Representation Limitations
Source Language
en
Tax Law Civil Procedure Administrative Law Criminal Contempt Court Security and Administration Standing to Appeal Deductibility and Reasonableness of Business Expenses Judicial Review/appeal Standard +2 more

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Parties

Rose Prefontaine

Appellant

Maurice Prefontaine

Appellant

Her Majesty the Queen

Respondent

Procedural Posture

Appeal to Federal Court of Appeal (tax Appeal) / Reasons for Judgment and Order Disposing of Appeal

  1. 1 Whether Maurice Prefontaine had standing to appeal because he was not a party to the proceedings below
  2. 2 Whether Rose Prefontaine showed errors of fact or law in the Tax Court decision concerning deductibility and reasonableness of business expenses
  3. 3 Whether the Court should impose measures restricting Maurice Prefontaine's representation and access to registry services because of abusive and disruptive conduct

Ratio Decidendi

Maurice Prefontaine's appeal is dismissed for lack of standing because he was not a party to the proceedings below and no order was made against him; Rose Prefontaine's appeal is dismissed on the merits because the Tax Court judge's factual findings and conclusions on the deductibility and reasonableness of claimed business expenses were adequately justified and no error of law or fact was demonstrated; given Maurice Prefontaine's persistent abusive and disruptive conduct the Court lawfully imposed narrowly tailored restrictions to protect court staff, the judiciary and the administration of justice.

Court Disposition

Both appeals dismissed; Maurice Prefontaine dismissed for lack of standing; Rose Prefontaine dismissed on the merits; costs awarded to the respondent; protective orders issued against Maurice Prefontaine.

Orders

  • Maurice Prefontaine's appeal dismissed with costs.
  • Rose Prefontaine's appeal dismissed with costs.