Gagnon v. Canada (Minister of National Revenue)

Gagnon v. Canada (Minister of National Revenue)

The motion to adjourn was denied as premature because the umpire's hearing had been scheduled and it was probable the umpire would render a decision before the Court's hearing; therefore no adjournment was required.

Source-derived case information.

Citation
2003 FCA 364
Parties
Applicant: Serge Gagnon; Respondent: Minister of National Revenue
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
2 October 2003
Procedural Posture
Judicial Review / Motion to Adjourn; Written Motion Decided Without Appearance
Outcome
Motion denied as premature; no adjournment ordered.
Legal Topics
Adjournment, Judicial Review, Prematurity, Umpire Decision
Source Language
en
Tax Law Administrative Law Procedural Law Adjournment Judicial Review Prematurity Umpire Decision

Source-derived case record

Summary, issues, holding and outcome

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Parties

Serge Gagnon

Applicant

Minister of National Revenue

Respondent

Procedural Posture

Judicial Review / Motion to Adjourn; Written Motion Decided Without Appearance

  1. 1 Whether the hearing should be adjourned pending the umpire's final decision
  2. 2 Whether the applicant's motion to adjourn is premature

Ratio Decidendi

The motion to adjourn was denied as premature because the umpire's hearing had been scheduled and it was probable the umpire would render a decision before the Court's hearing; therefore no adjournment was required.

Court Disposition

Motion denied as premature; no adjournment ordered.

Orders

  • Motion denied; hearing for judicial review not adjourned.
  • If the umpire's decision is favourable to the applicant, the applicant may bring the appropriate motion.