MICHAEL OSTROFF Appellant v. HER MAJESTY THE QUEEN, 2012 FCA 235

Federal Court of Appeal Cour d'appel fédérale Federal Court of Appeal Cour d'appel fédérale Date: 20120914 Docket: A-457-11 Citation: 2012 FCA 235 Present: NOËL J.A. BETWEEN: MICHAEL OSTROFF Appellant and HER MAJESTY THE QUEEN Respondent Dealt with in writing without appearance of parties. Order delivered at Ottawa, Ontario, on September 14, 2012. REASONS FOR ORDER BY: NOËL J.A. Date: 20120914 Docket: A-457-11 Citation: 2012 FCA 235 Present: NOËL J.A. BETWEEN: MICHAEL OSTROFF Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR ORDER

NOËL J.A. [ 1 ] This is a motion by the appellant seeking to prevent the Minister of National Revenue (the Minister) from pursuing collection actions pending the hearing of his appeal before this Court. [ 2 ] Contrary to what the appellant asserts in support of his motion, the Minister is not prevented from pursuing collection actions after an appeal to the Tax Court has been dismissed.

As the words of subsection 225.1(3) of the Income Tax Act , R.S.C. 1985, c. 1, (5 th Supp.) as amended (the Act) indicate, the limitation set out in that provision only operates while an appeal to the Tax Court is pending. [ 3 ] The appellant’s motion having been brought on the mistaken view that subsection 225.1(3) prevents the Minister from pursuing collection actions, it is doomed to fail. [ 4 ] An order is issued accordingly. “Marc Noël” J.A.

FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-457-11 STYLE OF CAUSE: MICHAEL OSTROFF and HER MAJESTY THE QUEEN MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: NOËL J.A. DATED: September 14, 2012 WRITTEN REPRESENTATIONS BY :

Michael Ostroff FOR THE APPELLANT (self-represented) Sharon Lee FOR THE RESPONDENT SOLICITORS OF RECORD : N/A FOR THE APPELLANT (self-represented) Myles J. Kirvan Deputy Attorney General of Canada FOR THE RESPONDENT