Paynter v. Canada
A-754-96
Strayer J.A.
22/10/96
5 pp.
Judicial review of Tax Court Chief Judge's refusal to adjourn hearing of appeals-Appeals in abeyance pending disposition of ninth appeal-When that appeal dropped, Court fixing hearing date-Applicants replacing counsel with counsel from different firm-Court refusing adjournment, although respondent not objecting thereto-Tax Court of Canada Act, s. 18.2 requiring Court to adjourn appeal hearing where impractical to proceed; permitting Court to adjourn appeal hearing where other parties consent thereto or where appropriate to delay hearing until judgment rendered in another case-Submission hearing date "impractical" based solely on fact counsel retained three days previously-No explanation for untimely change of solicitors-In holding change of solicitor shortly before hearing not "major reason" supporting adjournment, Chief Judge not saying late change of solicitors could never render hearing impractical, but that without some justification, could not be determining factor-Interpretation not wrong-No basis for interfering with exercise of discretion in refusing adjournment-S. 18.2 appears in part of Act dealing with informal procedure-Provisions in that part make it clear appeals involving small amounts intended to be heard, disposed of in quick, orderly fashion-Application dismissed-Tax Court of Canada Act, R.S.C., 1985, c. T-2, s. 18.2 (as enacted by R.S.C., 1985 (4th Supp.), c. 51, s. 5).