RYSZARD RYBKA, 1450477 ONTARIO INC. , Appellants, v. HER MAJESTY THE QUEEN,, 2011 TCC 191

Dockets: 2010-2973(IT)I 2010-2974(IT)I 2010-2975(GST)I BETWEEN: RYSZARD RYBKA, 1450477 ONTARIO INC. , Appellants, and HER MAJESTY THE QUEEN, Respondent . ____________________________________________________________________ Appeal called to be heard on February 2, 2011, at Toronto, Ontario.

Before: The Honourable Justice Patrick Boyle Appearances : For the Appellants: No one appeared Counsel for the Respondent: Rita Araujo ____________________________________________________________________ ORDER Whereas no one appeared on behalf of the Appellants when the cases were called; And whereas the Court denied the parties’ joint request for an adjournment; In accordance with the attached reasons delivered orally at the hearing, these cases will be dismissed unless the Appellants satisfy the Court as soon as circumstances permit, and in any event within 180 days, that it would have been unreasonable for the Appellants and/or their representative to attend the hearing on February 2, 2011.

Signed at Ottawa, Canada, this 7 th day of April 2011.

"Patrick Boyle" Boyle J. CITATION: 2011 TCC 191 2010-2973(IT)I 2010-2974(IT)I 2010-2975(GST)I BETWEEN: RYSZARD RYBKA, 1450477 ONTARIO INC. , Appellants, and HER MAJESTY THE QUEEN, Respondent. EDITED VERSION OF TRANSCRIPT OF REASONS FOR ORDER Let the attached edited transcript of the reasons for judgment delivered orally from the Bench at Toronto, Ontario, on February 2, 2011, be filed . I have edited the transcript (certified by the Court Reporter) for style, clarity and to make minor corrections only. I did not make any substantive change. Signed at Ottawa, Canada, this 7 th day of April 2011. "Patrick Boyle"

Boyle J. Citation: 2011 TCC 191 Date: 20110407 Dockets: 2010-2973(IT)I 2010-2974(IT)I 2010-2975(GST)I BETWEEN: RYSZARD RYBKA, 1450477 ONTARIO INC. , Appellants, and HER MAJESTY THE QUEEN, Respondent. EDITED VERSION OF TRANSCRIPT OF REASONS FOR ORDER [ Delivered orally from the Bench at Toronto, Ontario, on February 2, 2011] Boyle J. [ 1 ] These appeals were the subject of an adjournment request dated yesterday. The three hearing notices were sent by the Court to the Appellants’ representative, Mr. Chwalisz, on December 9.

Apparently, either the Appellants did not find out about them, did not understand them, or ignored them. Mr. Rybka spent the last while on a Panama vacation and returned home two days ago, but drove off yesterday to deliver a load in the U.S. that he had committed to. It is not at all obvious that a last-minute adjournment should be considered or granted in these circumstances. [ 2 ] I would have liked to hear from Mr. Chwalisz on the December 9 notice of hearing and how it escaped the Appellants’ and his attention, when Mr.

Rybka was in fact informed of it, when his Panama vacation was booked, and when the U.S. load was committed to. I would expect to see some supporting paperwork. However, Mr. Chwalisz has not appeared this morning. He has not contacted the Court to say he is stuck in traffic or in snow. The Court called his office this morning to be told that he was not expected in the office this morning, and that they are not aware of him planning to attend court. [ 3 ] Taxpayers are entitled to their day in court. They are not entitled to waste days that could be used by other taxpayers.

The behaviour of the Appellants and their representative call out for a very good explanation. What they have done appears to be abusing this Court’s process.

[ 4 ] In the circumstances, I am dismissing the three Appellants’ appeals for these reasons, subject to the Appellants being granted the right to return to the Court within 180 days to have this order reconsidered, provided their return to this Court is as soon as circumstances permit. Signed at Ottawa, Canada, this 7 th day of April 2011. "Patrick Boyle" Boyle J. CITATION: 2011 TCC 191 COURT FILE NOS.: 2010-2973(IT)I, 2010-2974(IT)I, 2010-2975(GST)I STYLE OF CAUSE: RYSZARD RYBKA v. HMQ AND 1450477 ONTARIO INC. v.

HMQ PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: February 2, 2011 REASONS FOR ORDER BY: The Honourable Justice Patrick Boyle DATE OF ORDER: April 7, 2011 APPEARANCES: For the Appellants: No one appeared Counsel for the Respondent: Rita Araujo ALSO PRESENT: Court Registrar: William P. O’Brien Court Reporter: Elisa De Angelis

COUNSEL OF RECORD: For the Appellants: Name: Firm: For the Respondent: Myles J. Kirvan Deputy Attorney General of Canada Ottawa, Canada