ROBERT J. CRANSTON Applicant v. HER MAJESTY THE QUEEN, 2010 FCA 327
Opinion
Federal Court of Appeal Cour d'appel fédérale Federal Court of Appeal 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 Dealt with in writing without appearance of parties. Order delivered at Ottawa , Ontario, on December 1, 2010. REASONS FOR ORDER BY: NOËL J.A. 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
NOËL J.A. [ 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. Marc Noël J.A. 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. DATED: December 1, 2010 WRITTEN REPRESENTATIONS BY :
Robert J. Cranston FOR THE APPLICANT (SELF-REPRESENTED) Ryan R. Hall FOR THE RESPONDENT SOLICITORS OF RECORD : N/A FOR THE APPLICANT (SELF-REPRESENTED) Myles J. Kirvan Deputy Attorney General of Canada FOR THE RESPONDENT
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