Nigro v. Canada

Nigro v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2004-01-23 Neutral citation 2004 FCA 33 File numbers A-242-03 Decision Content Date: 20040123 Docket: A-242-03 Citation: 2004 FCA 33 CORAM: STRAYER J.A. DESJARDINS J.A. EVANS J.A. BETWEEN: SALVATORE NIGRO Appellant and HER MAJESTY THE QUEEN Respondent Dealt without appearance of counsel at Ottawa, Ontario, Friday, January 23, 2004 JUDGMENT delivered at Ottawa, Ontario, Friday, January 23, 2004 REASONS FOR JUDGMENT BY: STRAYER J.A. CONCURRED IN BY: DESJARDINS J.A. EVANS J.A Date: 20040123 Docket: A-242-03 Citation: 2004 FCA 33 CORAM: STRAYER J.A. DESJARDINS J.A. EVANS J.A. BETWEEN: SALVATORE NIGRO Appellant -and- HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT STRAYER J.A. [1] The appellant filed a notice of appeal on May 28, 2003 in respect of a Tax Court decision of April 25, 2003. After that he filed nothing with this Court except for a copy of a June 18, 2003 letter he sent to the Tax Court. [2] On December 18, 2003 this Court issued a Notice of Status Review requiring the appellant by written submissions filed on or before January 20, 2004 to show cause why the appeal should not be dismissed for delay. [3] On January 15, 2004 the appellant stated by letter that he is still trying "to obtain crucial bank account evidence to support my claim". Also, " the key witness is still attempting to find the bank book record to support my claim". He says that because of Christmas holidays with witnesses being out of town he was unable to meet the January 20, 2004 deadline. [4] First, it should be noted that what the appellant is apparently seeking to do is to introduce new evidence on this appeal. For this he would first have to obtain the leave of this Court and such leave is only given under strict criteria. [5] Secondly, it is unacceptable to invoke the Christmas holidays as an excuse for not doing something that, if he can do it at all, he should have done before or immediately after he filed his notice of appeal. He was obliged by Rule 343 to obtain agreement within 30 days after filing his notice of appeal as to the contents of the appeal book, or failing that to seek within 10 further days an order of this Court fixing the contents of the appeal book. He has done neither, obviously. [6] In the circumstances there is no justification for allowing this appeal to continue as the appellant has shown no serious intention to proceed with it. The appeal will therefore be dismissed. (s) "B.L. Strayer" J.A. I concur "Alice Desjardins" J.A. I agree "John M. Evans" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-242-03 STYLE OF CAUSE: Salvatore Nigro v. Her Majesty the Queen MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR JUDGMENT OF THE HONOURABLE MR. JUSTICE STRAYER DATED: January 23, 2004 WRITTEN REPRESENTATIONS: Mr. Salvatore Nigro Toronto, Ontario ON HIS OWN BEHALF Ms. Eleanor H. Thorn Toronto, Ontario FOR THE RESPONDENT SOLICITORS OF RECORD: Mr. Salvatore Nigro Toronto, Ontario ON HIS OWN BEHALF Mr. Morris Rosenberg Deputy Attorney General of Canada Ottawa, Ontario FOR THE RESPONDENT .