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Cour d'appel fédérale |
BETWEEN:
and
Dealt with in writing without appearance of parties.
Order delivered at Ottawa, Ontario, on December 1, 2010.
REASONS FOR ORDER BY: NOËL J.A.
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Cour d'appel fédérale |
Date: 20101201
Docket: 10-A-35
Citation: 2010 FCA 327
Present: NOËL J.A.
BETWEEN:
ROBERT J. CRANSTON
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR ORDER
[1] Mr. Robert J. Cranston brings an application for an extension of time to lodge an appeal against a decision of the Tax Court of Canada confirming reassessments issued by the Minister of National Revenue with respect to his 1999, 2000 and 2001 taxation years.
[2] While the delay is not excessive and no prejudice would ensue from an extension of time, Mr. Cranston has failed to demonstrate that there is an arguable case on appeal, that there are special circumstances that justify the delay in commencing the appeal, and that there was continuing intention on his part to appeal (see Abbott Laboratories v. Canada (Minister of Health), 2003 FCA 333).
[3] The application for an extension of time will accordingly be dismissed with costs.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: 10-A-35
STYLE OF CAUSE: Robert J. Cranston v. Her Majesty the Queen
MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES
REASONS FOR ORDER BY: NOËL J.A.
WRITTEN REPRESENTATIONS BY:
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FOR THE APPLICANT (SELF-REPRESENTED)
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FOR THE RESPONDENT
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SOLICITORS OF RECORD:
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FOR THE APPLICANT (SELF-REPRESENTED)
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Deputy Attorney General of Canada |
FOR THE RESPONDENT
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