Stay didn’t contemplate application for leave to appeal

Tax - Income tax - Administration and enforcement

Minister issued compliance order against taxpayer, requiring him to provide information and documents pursuant to s. 231.7 of Income Tax Act. Taxpayer appealed from order and was granted stay pending determination of his appeal. Taxpayer’s appeal was dismissed. Minister’s motion to find taxpayer in contempt of compliance order was granted. Taxpayer appealed. Appeal dismissed. Stay order provided that stay expired when appeal was dealt with by Federal Court of Appeal. Upon expiry when his appeal was dismissed by Federal Court of Appeal, taxpayer failed to either comply completely with compliance order or to seek interim and further extension of stay pending his possible application for leave to appeal to Supreme Court of Canada. Order was unambiguous and reference to stay continuing until “appeal was … otherwise terminated” did not contemplate application for leave to appeal. Stay remained in place only while appeal in Federal Court of Appeal was extant. Taxpayer did not establish any error in law or extricable legal principle in his challenge to contempt order on substantive and procedural grounds. There was no basis whatsoever to support taxpayer’s allegation of bias against Federal Court.

Beima v. Canada (National Revenue) (2019), 2019 CarswellNat 6014, 2019 FCA 280, Dawson J.A., David Stratas J.A., and Mactavish J.A. (F.C.A.); affirmed (2018), 2018 CarswellNat 1142, Ann Marie McDonald J. (F.C.).

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