Signal Hill Manufacturing Inc. V. The Queen
The Court granted the application because the appellant demonstrated inability to pay counsel, the primary issues are accounting/tracing with limited legal complexity, the respondent did not object, and an agreed status hearing and timetable would prevent prejudice; accordingly Peter Rasmussen was permitted to...
Source-derived case information.
- Citation
- 2004 TCC 87
- Parties
- Appellant: Signal Hill Manufacturing Inc.; Respondent: Her Majesty the Queen
- Court
- Tax Court of Canada
- Jurisdiction
- Canada
- Judgment Date
- 28 January 2004
- Procedural Posture
- Tax Appeal (income Tax Act) / Application to Permit Non Lawyer Corporate Officer to Represent Appellant; Status Hearing and Procedural Schedule Ordered
- Outcome
- Application granted: Peter Rasmussen permitted to represent Signal Hill Manufacturing Inc.; status hearing order and procedural timetable entered; matter adjourned sine die.
- Legal Topics
- Representation by Corporate Officer/non Lawyer, Court Scheduling/status Hearing, Accounting and Tracing Issues, Access to Counsel/costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Signal Hill Manufacturing Inc.
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Tax Appeal (income Tax Act) / Application to Permit Non Lawyer Corporate Officer to Represent Appellant; Status Hearing and Procedural Schedule Ordered
Legal Issues
- 1 Whether a non‑lawyer director may be permitted to represent a corporation in the Tax Court
- 2 Whether the circumstances (payment of taxes, cash flow shortfalls, inability to pay counsel) justify granting that permission
- 3 Whether the matter should proceed by agreed status hearing and fixed procedural timetable
Ratio Decidendi
The Court granted the application because the appellant demonstrated inability to pay counsel, the primary issues are accounting/tracing with limited legal complexity, the respondent did not object, and an agreed status hearing and timetable would prevent prejudice; accordingly Peter Rasmussen was permitted to represent the appellant and a procedural schedule was ordered.
Court Disposition
Application granted: Peter Rasmussen permitted to represent Signal Hill Manufacturing Inc.; status hearing order and procedural timetable entered; matter adjourned sine die.
Orders
- Peter Rasmussen of 5512 4th Street NW, P.O. Box 64176, Calgary, Alta T2K 6J1, Telephone: (403) 217-7730, Fax: (403) 240-4214 is henceforth permitted to represent the Appellant in this appeal.
- Lists of documents to be exchanged by the parties on or before May 31, 2004.
Full Case Text
Judgment text and source record
1 paragraphs
Signal Hill Manufacturing Inc. V. The Queen Court (s) Database Tax Court of Canada Judgments Date 2004-01-28 Neutral citation 2004 TCC 87 File numbers 2002-2499(IT)G Judges and Taxing Officers David W. Beaubier Subjects Income Tax Act Decision Content Citation: 2004TCC87 Date: 20040128 Docket: 2002-2499(IT)G BETWEEN: SIGNAL HILL MANUFACTURING INC., Appellant, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR ORDER AND ORDER [1] This is an application heard at Calgary, Alberta on January 23, 2004, by Peter Rasmussen, a director and the operating officer of the Appellant, to represent the Appellant in conducting this appeal. Mr. Rasmussen was the only witness. He is not a lawyer. [2] Mr. Rasmussen established to the satisfaction of the Court that: 1. The Appellant has paid the taxes in question and hired professionals to represent it in respect to this appeal, as a result of which it has experienced cash flow shortfalls for the past 14 months and now appears unable to pay the amounts of fees required by a lawyer to conduct this appeal. 2. The chief witness will be the corporate accountant, although Mr. Rasmussen may be a witness. 3. The issues in this appeal are accounting issues and the tracing of money paid by the Appellant and credited by the Respondent. Any legal issues are secondary to the accounting and appear to be relatively minor. 4. The matters will proceed expeditiously based upon the agreement by the parties to a status hearing order which follows and the status hearing which was accepted by the parties at the hearing of this motion. [3] It is ordered that henceforth the Appellant will be represented in the appeal by: Peter Rasmussen 5512 4th Street NW P.O. Box 64176 Calgary, Alta T2K 6J1 Telephone: (403) 217-7730 Fax: (403) 240-4214 [4] Pursuant to the Status Hearing agreed to by the parties, it is ordered: 1. Lists of documents will be exchanged by the parties on or before May 31, 2004. 2. Examinations for Discovery will be conducted by the parties on or before July 31, 2004. 3. Undertakings will be satisfied by the parties on or before October 31, 2004. 4. On or before 30 days after October 31, 2004, the parties will contact the Court to set this matter down for Hearing. 5. This matter is adjourned sine die to be raised by the Court of its own motion on 24 hours notice to the parties. Signed at Saskatoon, Saskatchewan, on this 28th day of January, 2004. "D.W. Beaubier" Beaubier, J. CITATION: 2004TCC87 COURT FILE NO.: 2002-2499(IT)G STYLE OF CAUSE: Signal Hill Manufacturing Inc. v. The Queen PLACE OF HEARING: Calgary, Alberta DATE OF HEARING: January 23, 2004 REASONS FOR JUDGMENT BY: The Honourable Justice D.W. Beaubier DATE OF JUDGMENT: APPEARANCES: For the Appellant: Peter Rasmussen Counsel for the Respondent: Margaret McCabe COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada