Date: 19991008

Docket: A-118-98

CORAM:      DÉCARY J.A.

         LINDEN J.A.

         ROBERTSON J.A.

BETWEEN:

     STANLEY M. GARDEN

     Appellant

     - and -

     HER MAJESTY THE QUEEN

     Respondent

Heard at Toronto, Ontario, on Friday, October 8, 1999

Judgment delivered from the Bench at Toronto, Ontario, on Friday, October 8, 1999

REASONS FOR JUDGMENT BY:      ROBERTSON J.A.

Date: 19991008

Docket: A-118-98

CORAM:      DÉCARY J.A.

         LINDEN J.A.

         ROBERTSON J.A.

BETWEEN:

     STANLEY M. GARDEN

     Appellant

     - and -

     HER MAJESTY THE QUEEN

     Respondent

     REASONS FOR JUDGMENT

     (Delivered from the Bench at Toronto, Ontario

     on Friday, October 8, 1999)

ROBERTSON J.A.

[1]      In our view, the Tax Court Judge erred in refusing to grant the adjournment requested by the taxpayer. While it is true that a court must be able to control its process, it is equally true that on the facts of this case the refusal to grant the adjournment had the effect of exposing the taxpayer to extreme prejudice. Also relevant are the facts that the respondent Minister consented to the adjournment with respect to a one or two day trial, and that no previous adjournment had been sought. Accordingly, the appeal should be allowed, without costs, the decision of the Tax Court Judge set aside and the matter remitted to that court for a determination on the merits.

     "J.T. Robertson"

     J.A.