RUSSELL NEGUS Appellant v. HER MAJESTY THE QUEEN, 2019 FCA 159

Date: 20190523 Dockets: A-411-18 A-412-18 Citation: 2019 FCA 159 CORAM: GAUTHIER J.A. WEBB J.A. RIVOALEN J.A. Docket: A-412-18 BETWEEN: RUSSELL NEGUS Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-412-18 AND BETWEEN: JEAN-MARC BOUGIE Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on May 23, 2019. Judgment delivered from the Bench at Toronto, Ontario, on May 23, 2019. REASONS FOR JUDGMENT OF THE COURT BY: GAUTHIER J.A. Date: 20190523 Dockets: A-411-18 A-412-18 Citation: 2019 FCA 159 CORAM: GAUTHIER J.A. WEBB J.A. RIVOALEN J.A. Docket: A-411-18 BETWEEN: RUSSELL NEGUS Appellant and

HER MAJESTY THE QUEEN Respondent Docket: A-412-18 AND BETWEEN: JEAN-MARC BOUGIE Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on May 23, 2019). GAUTHIER J.A. [ 1 ] These appeals are from an order of the case management judge holding their appeals before the Tax Court of Canada (TCC) in abeyance pending a final disposition of other appeals before our Court.

These other appeals are from an order of the case management judge selecting seven appeals before the TCC as representative appeals for a group of cases informally referred to as the Abacus Group. [ 2 ] The appellants also filed a motion for leave to file new evidence in the present proceedings and a motion for directions. In our view, it was not necessary to bring these two motions for a determination of the present appeals.

They are therefore dismissed with costs. [ 3 ] Despite the Appellants’ counsel forceful arguments, we have not been persuaded that the case management judge made an error that would warrant our intervention. [ 4 ] We note that the case management judge made it clear that he was prepared to entertain a motion to vary his order on the basis that the appellants should be entitled to proceed independently of the other appeals in the Abacus Group.

There is nothing to suggest that they cannot do so now. [ 5 ] The appeals will therefore be dismissed with costs. [ 6 ] These reasons shall apply to the appeals in file A-411-18 and 412-18. “Johanne Gauthier” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DocketS: A-411-18 and A-412-18 APPEAL FROM AN ORDER OF THE HONOURABLE JUSTICE SMITH OF THE TAX COURT OF CANADA DATED 6- DEC-2018 IN DOCKET NO. 2015-4103(IT)G. APPEAL FROM AN ORDER OF THE HONOURABLE JUSTICE SMITH OF THE TAX COURT OF CANADA DATED 6- DEC-2018 IN DOCKET NO. 2018-3041(IT)G. STYLE OF CAUSE: A-411-18 RUSSELL NEGUS v.

HER MAJESTY THE QUEEN A-412-18 JEAN-MARC BOUGIE v. HER MAJESTY THE QUEEN PLACE OF HEARING: Toronto, Ontario

DATE OF HEARING: May 23, 2019 REASONS FOR JUDGMENT OF THE COURT BY: GAUTHIER J.A. WEBB J.A. RIVOALEN J.A. DELIVERED FROM THE BENCH BY: GAUTHIER J.A. APPEARANCES : Guy Du Port Dov Whitman Sammy Cheaib For The AppellantS Ron D.F. Wilhelm Christa Akey Simon Vincent Natalie Goulard For The Respondent SOLICITORS OF RECORD : Davies Ward Phillips & Vineberg LLP Barristers and Solicitors Montreal, Quebec For The AppellantS Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent