Tax Court gave taxpayer opportunity to comply with orders and warned of consequences of failure

Tax - Income tax - Administration and enforcement

Taxpayer’s appeal of income tax assessments did not move quickly. Taxpayer’s counsel did not attend show cause hearing. After hearing, order was issued providing for specific requirements to be met, failing which, appeal would be automatically dismissed. Requirements were not met and appeal was dismissed. Taxpayer appealed. Appeal dismissed. Any concerns flowing from show cause hearing or show cause order were not relevant to order dismissing appeal. Taxpayer filed amended notice of appeal four days after deadline and did not include required particulars, so it did not comply with order. Taxpayer did not appeal order that stated that failure to comply would result in appeal being dismissed. There was no error of law or palpable and overriding error of fact or mixed fact of law. Tax Court gave taxpayer opportunity to comply with orders and warned of consequences of failure.

Pike v. Canada (2019), 2019 CarswellNat 3068, 2019 FCA 164, Eleanor R. Dawson J.A., Woods J.A., and Laskin J.A. (F.C.A.).

Case Law is a weekly summary of notable civil and criminal court decisions by the Supreme Court of Canada, the Federal Court of Canada and all Ontario courts. These cases may be found online in WestlawNext Canada. To subscribe, please visit store.thomsonreuters.ca

Free newsletter

Our newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please enter your email address below to subscribe.

Recent articles & video

From ignored to a nation-to-nation relationship: Jason Madden’s 20 years advocating for Metis rights

Ontario Superior Court of Justice welcomes new judges Colin Stevenson and Gilead Kay

Ontario Superior Court upholds award of costs exceeding the damages in a personal injury case

Ontario Superior Court resolves estate dispute between siblings by passing over a sister as trustee

Erika Chamberlain steps down as dean of Western Law

Ont. CA orders new trial in pedestrian collision case due to unfair bad character evidence

Most Read Articles

Erika Chamberlain steps down as dean of Western Law

Ont. CA orders new trial in pedestrian collision case due to unfair bad character evidence

Ontario Superior Court of Justice welcomes new judges Colin Stevenson and Gilead Kay

From ignored to a nation-to-nation relationship: Jason Madden’s 20 years advocating for Metis rights