Date: 20000523
Docket: A-189-99
CORAM: STRAYER J.A.
ISAAC J.A.
SHARLOW J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Applicant
ALDINA KRAHENBIL
Respondent
REASONS FOR JUDGMENT
(delivered from the Bench in Saskatoon, Saskatchewan
on Tuesday, May 23, 2000)
SHARLOW J.A.
[1] We are all of the view that the Tax Court of Canada has no jurisdiction to compel examinations for discovery in an income tax appeal commenced under the informal procedure set out in sections 18 to 18.28 of the Tax Court of Canada Act. It was submitted by the respondent Ms. Krahenbil that in the proceeding before the Tax Court Judge, counsel for the Crown had consented to examinations for discovery, and the transcript indicates that is so. However, the jurisdiction of the Tax Court cannot be conferred or expanded by the consent or agreement of the parties: Cooper v. M.N.R., 87 D.T.C. 194 (T.C.C.). It follows that this application for judicial review must be allowed and the decision of the Tax Court set aside.
Karen R. Sharlow
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
| DOCKET: A-189-99 |
STYLE OF CAUSE: Her Majesty the Queen v. Aldina Krahenbil
PLACE OF HEARING: Saskatoon, Saskatchewan
DATE OF HEARING: May 23, 2000
REASONS FOR JUDGMENT BY MADAM JUSTICE SHARLOW
| DATED: Delivered orally from the Bench on May 23, 2000 |
APPEARANCES:
| Ms. Elaine Lee FOR THE APPLICANT |
Department of Justice
5th Floor, 101 - 22nd Street East
Saskatoon, SK S7K 0E1
| Ms. Aldina Krahenbil ON HER OWN BEHALF |
SOLICITORS OF RECORD:
| Morris Rosenberg FOR THE APPLICANT |
| Deputy Attorney General of Canada |
| Ms. Aldina Krahenbil ON HER OWN BEHALF |
208E, 1401 - 28th Street East
Prince Albert, SK S6V 6Z8
Date: 20000523
Docket: A-189-99
CORAM: STRAYER J.A.
ISAAC J.A.
SHARLOW J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Applicant
ALDINA KRAHENBIL
Respondent
Heard at Saskatoon, Saskatchewan, on Tuesday, May 23, 2000
Judgment delivered orally from the Bench at Saskatoon, Saskatchewan, on Tuesday, May 23, 2000
REASONS FOR JUDGMENT BY: SHARLOW J.A.