SCOTT HERON Appellant v. HER MAJESTY THE, 2017 FCA 229

Date: 20171121 Docket: A-157-17 Citation: 2017 FCA 229 CORAM: RENNIE J.A. GLEASON J.A. LASKIN J.A. BETWEEN: SCOTT HERON Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on November 21, 2017. Judgment delivered from the Bench at Toronto, Ontario, on November 21, 2017. REASONS FOR JUDGMENT OF THE COURT BY: GLEASON J.A. Date: 20171121 Docket: A-157-17 Citation: 2017 FCA 229 CORAM: RENNIE J.A. GLEASON J.A. LASKIN J.A. BETWEEN: SCOTT HERON Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on November 21, 2017).

GLEASON J.A. [ 1 ] In this appeal, the appellant seeks to set aside the interlocutory order of the Tax Court of Canada in Heron v. R. , 2017 TCC 71 ( per D’Auray, J.) In the order under appeal, the Tax Court allowed the appellant’s motion to strike certain paragraphs of the respondent’s Reply to Notice of Appeal only in part. The appellant submits that the Tax Court erred in declining to strike the bulk of the additional paragraphs that the appellant impugned. [ 2 ] Despite the able arguments of counsel for the appellant, we see no basis for interfering with the Tax Court’s order.

The Tax Court applied the correct legal principles and did not commit a palpable and overriding error in concluding that the paragraphs in question were relevant to the issues that the Tax Court will be required to determine in the appellant’s appeal. More specifically, given that convictions had been entered, we believe it was open to the Tax Court to conclude that the impugned pleadings are relevant to both

the amount (if any) of the appellant’s unreported income and to the issue of whether the penalties for gross negligence were properly assessed. [ 3 ] We will therefore dismiss this appeal, with costs fixed in the all-inclusive amount of $1,000.00. “Mary J.L. Gleason” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-157-17 STYLE OF CAUSE: SCOTT HERON v. HER MAJESTY THE QUEEN PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: November 21, 2017 REASONS FOR JUDGMENT OF THE COURT BY: RENNIE J.A. GLEASON J.A. LASKIN J.A. DELIVERED FROM THE BENCH BY: GLEASON J.A. APPEARANCES : John H.

Loukidelis For The Appellant Gregory B. King Meaghan Mahadeo For The Respondent SOLICITORS OF RECORD : Loukidelis Professional Corporation Hamilton, Ontario For The Appellant Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent