INCOME TAX |
Practice |
Del Zotto v. M.N.R.
A-106-00, A-823-99
Stone J.A.
2/5/00
7 pp.
Motion to expedite hearing of appeal in files A-823-99 and A-106-00 from Trial Division decision dismissing application for judicial review of decision by Hearing Officer acting under Income Tax Act, s. 231.4 on various aspects of procedure to be followed by him in conducting inquiry into financial affairs of appellant--Inter alia, Hearing Officer's decision raised issue of whether interest of fairness required respondents to disclose documents and information they intend to use in examining witnesses at inquiry some time prior to witnesses beginning to testify--One of prime issues raised in appeal touching on alleged breach of natural justice and procedural fairness based on some prior involvement of Motions Judge on behalf of appellant and of his former law firm in litigation arising out of inquiry process--Appeal in this matter and appeal in Court file A-106-00 ought to be heard and disposed of before appellant in Court file number A-106-00 and other major witness required to testify--Schedule set for filing of Appeal Books, adding fresh evidence thereto, cross-examination on affidavit evidence, filing of Memorandum of Fact and Law, hearing of appeal--Questions as to relevance and admissibility of fresh evidence (including any part of transcript of inquiry) added to Appeal Book reserved to panel hearing appeal--Income Tax Act, S.C. 1970-71-72, c. 63, s. 231.4 (as enacted by S.C. 1986, c. 6, s. 121).