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BETWEEN: and ATTORNEY GENERAL OF CANADA
Dealt with in writing without appearance of parties. Order delivered at Ottawa, Ontario, on January 4, 2007.
REASONS FOR ORDER BY: NOËL J.A.
Docket: A-248-05 Citation: 2007 FCA 43
Present: NOËL J.A.
BETWEEN: SUZANNE BOUDREAU Applicant and MINISTER OF NATIONAL REVENUE, ATTORNEY GENERAL OF CANADA Respondents
REASONS FOR ORDER [1] This is an application by Mr. Peter O’Hara for leave to participate in the present proceeding as a party or as an intervener.
[2] Given the clear language of subsection 147.1(13) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Suppl.), Mr. O’Hara cannot be made a party to the proceedings. I also do not believe that he should be granted leave to intervene. Mr. O’Hara could not speak to any issue at the hearing scheduled for January 17, 2007, without filing an intervention record. This in turn would allow the responding parties to file a respondent record, a step likely to require an adjournment. Furthermore, I am unable to conclude, from the limited material filed by Mr. O’Hara, that his intervention could be of assistance to the Court.
[3] The application for leave to participate is dismissed.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-248-05
STYLE OF CAUSE: SUZANNE BOUDREAU and MINISTER OF NATIONAL REVENUE, ATTORNEY GENERAL OF CANADA
MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES
REASONS FOR ORDER BY: NOËL J.A.
WRITTEN REPRESENTATIONS BY:
SOLICITORS OF RECORD:
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