Date: 20000330

           

     Docket: A-147-99

CORAM:      DÉCARY J.A.

ROTHSTEIN J.A.

MALONE J.A.

BETWEEN:

BRUCE W. WIERBICKI

     Applicant

                        -and-

     HER MAJESTY THE QUEEN

     Respondent

    

     REASONS FOR JUDGMENT

     (Delivered from the Bench at Winnipeg on March 30, 2000)

MALONE, J.A.

[1]      This application for judicial review of the February 14, 1999 decision of Judge Louise Lamarre-Proulx will be dismissed.

[2]      In that decision the Tax Court Judge decided that she did not have jurisdiction to consider the issues raised by the applicant. The basis for her ruling was that the facts being advanced by the applicant had already been adjudicated upon in an October 15, 1996 decision by Tax Court Judge Bowman. In that decision, Judge Bowman dealt with the deductibility of business investment losses claimed by the applicant for taxation years 1992, 1993 and 1994.

[3]      We are unable to find any error in the February 12, 1999 decision which is the subject of this application. Lamarre-Proulx, J. lacked the jurisdiction to re-consider any of the issues or the facts that formed the subject matter of Judge Bowman"s decision; that decision being final and conclusive. Bowman, J. determined that there were no residual losses available for carry forward from 1992. The losses claimed by the applicant in the 1995 taxation year were the same losses that were the subject matter of Bowman, J."s decision. That issue was res judicata as between the parties.

[4]      There will be no order as to costs.

     "B. Malone"

     J.A.

Winnipeg, Manitoba

March 30, 2000

Date: 20000330

Docket: A-147-99

CORAM:      DÉCARY, J.A.

         ROTHSTEIN, J.A.

         MALONE, J.A.

BETWEEN:

     BRUCE W. WIERBICKI

     Applicant

     - and -

     HER MAJESTY THE QUEEN

     Respondent

Heard at Winnipeg, Manitoba, on March 30, 2000

JUDGMENT delivered from the Bench at Winnipeg, Manitoba on March 30, 2000

REASONS FOR JUDGMENT BY:      MALONE, J.A.

     FEDERAL COURT OF CANADA

     APPEAL DIVISION

     NAMES OF COUNSEL AND SOLICITORS ON THE RECORD

COURT FILE NO.:             A-147-99

           

STYLE OF CAUSE:             BRUCE W. WIERBICKI v. HER MAJESTY THE QUEEN

PLACE OF HEARING:             Winnipeg, Manitoba

                                        

DATE OF HEARING:             March 30, 2000

                       

     REASONS FOR JUDGMENT OF

     THE HONOURABLE MR. JUSTICE MALONE

     DATED MARCH 30, 2000

APPEARANCES:

Bruce Wierbicki      on his own behalf

Tracy Harwood-Jones      for the Respondent

Department of Justice

301 - 310 Broadway

Winnipeg, Manitoba

R3C 0S6

SOLICITORS OF RECORD:

Bruce Wierbicki      on his own behalf

Morris Rosenberg     

Deputy Attorney General of Canada      for the Respondent