October 07, 2011

John N.Gregory, Douglas H. Mathew, Steven M. Cook, Eugene Kaulius, Charles E. Beil, 347059 B.C. Limited, John R. Owen, Amalio de Cotiis, William John Millar, NSFC Holdings Limited, Warren J.A. Mitchell, TFTI Holdings Limited, Ian H. Pitfield, Lorne A. Green, Innocenzo de Cotiis, Michael de Cotiis, Verlaan Investments Inc., Frank Mayer and Craig C. Sturrock (Appellants) v. Her Majesty the Queen (Respondent)

Tax Court of Canada
January 24, 2001

(Court File Nos. 1999-464(IT)G, 1999-466(IT)G, 1999-467(IT)G, 1999-468(IT)G, 1999-469(IT)G, 1999-472(IT)G, 1999-473(IT)G, 1999-474(IT)G, 1999-475(IT)G, 1999-476(IT)G, 1999-478(IT)G, 1999-479(IT)G, 1999-480(IT)G, 1999-481(IT)G, 1999-482(IT)G, 1999-484(IT)G, 1999-486(IT)G, 1999-487(IT)G, 1999-488(IT)G.)

Appeal procedure – Motions for orders holding the taxpayers’ appeals in abeyance should be granted (pending the resolution by the Federal Court of Appeal of OSFC Holdings Limited v. The Queen) – Alternatively, whether a trial date for all of the appeals should be set, in view of the delays already having taken place – Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, as amended, s. 169 – Tax Court of Canada Rules (General Procedure), ss. 4 and 81.

During the course of appeals to the Tax Court of Canada, one taxpayer moved for directions concerning the fixing of a trial date. Another taxpayer moved for an Order that his case be held in abeyance pending the resolution by the Federal Court of Appeal of OSFC Holdings Limited v. The Queen. The Minister also moved for Orders that two of the appeals either be held in abeyance for the same reason, or that those appeals be consolidated with certain others.

Held: The motions to hold the appeals in abeyance were dismissed. All of the appeals in the style of cause were ordered to be heard together and to be set down for hearing on July 3, 2001 for 9 days, in Vancouver. The taxpayers were directed to prepare a list of documents and to file and serve this not later than February 28, 2001. Discoveries and any undertakings arising therefrom were ordered to be completed not later than May 31, 2001. It was to be observed that there had already been too much delay in all of these matters.