Federal Court of Appeal Decisions

Decision Information

Boudreau v. Canada (Minister of National Revenue)

Court (s) Database Federal Court of Appeal Decisions
Date 2007-01-04
Neutral citation 2007 FCA 43
File numbers A-248-05

Decision Content

Date: 20070104

Docket: A-248-05

Citation: 2007 FCA 43

 

Present:          NOËL J.A.

 

BETWEEN:

SUZANNE BOUDREAU

Applicant

and

MINISTER OF NATIONAL REVENUE,

ATTORNEY GENERAL OF CANADA

Respondents

 

 

 

Dealt with in writing without appearance of parties.

 

Order delivered at Ottawa, Ontario, on January 4, 2007.

 

REASONS FOR ORDER BY:                                                                                    NOËL J.A.

 

Date: 20070104

Docket: A-248-05

Citation: 2007 FCA 43

 

Present:          NOËL J.A.

 

BETWEEN:

SUZANNE BOUDREAU

Applicant

and

MINISTER OF NATIONAL REVENUE, ATTORNEY GENERAL OF CANADA

Respondents

 

 

REASONS FOR ORDER

NOËL J.A.

[1]               This is an application by Mr. Peter O’Hara for leave to participate in the present proceeding as a party or as an intervener.

 

[2]               Given the clear language of subsection 147.1(13) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Suppl.), Mr. O’Hara cannot be made a party to the proceedings.  I also do not believe that he should be granted leave to intervene.  Mr. O’Hara could not speak to any issue at the hearing scheduled for January 17, 2007, without filing an intervention record.  This in turn would allow the responding parties to file a respondent record, a step likely to require an adjournment.  Furthermore, I am unable to conclude, from the limited material filed by Mr. O’Hara, that his intervention could be of assistance to the Court.

 

[3]               The application for leave to participate is dismissed.

 

 

 

“Marc Noël”

J.A.

 

FEDERAL COURT OF APPEAL

 

NAMES OF COUNSEL AND SOLICITORS OF RECORD

 

 

 

DOCKET:                                                                              A-248-05

 

STYLE OF CAUSE:                                                              SUZANNE BOUDREAU and MINISTER OF NATIONAL REVENUE, ATTORNEY GENERAL OF CANADA

 

 

MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES

 

 

REASONS FOR ORDER BY:                                             NOËL J.A.

 

DATED:                                                                                 January 4, 2007

 

 

WRITTEN REPRESENTATIONS BY:

 

 

 

FOR  THE APPLICANT

 

Roger Leclaire

Justine Malone

 

FOR THE RESPONDENTS

 

 

SOLICITORS OF RECORD:

 

 

FOR  THE APPLICANT

 

John H. Sims, Q.C.

Deputy Attorney General of Canada

Ottawa, Ontario

 

FOR THE RESPONDENTS

 

 

 

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