PRACTICE |
Parties |
Standing |
Erdmann v. Canada
A-168-01
2001 FCA 138, Sharlow J.A.
3/5/01
5 pp.
Motion under Federal Court Rules, 1998, r. 114 to be made party to applications for judicial review of Tax Court's judgments--Margot Erdmann assessed under Income Tax Act, Excise Tax Act, based on allegation properties transferred to her for less than fair market value by then-spouse, John Swift, who had tax debts outstanding under both Acts--Whether Crown correctly determined fair market value of transferred property only issue raised on appeal to Tax Court of Canada--Tax Court dismissing appeals--Swift asserting interest in proceedings because would have legal, or moral obligation to reimburse Erdmann if applications unsuccessful--R. 114 relating to class or representative proceedings--These applications for judicial review not appropriate for class or representative proceedings--Swift could not have been named party on basis of r. 303--Not proper party to these applications merely because tax debts forming basis of assessments--According to r. 119, individual may act in person or be represented by lawyer--No specific provision permitting non-lawyer to represent litigant who is individual--Assuming Court having jurisdiction to permit representation by non-lawyer if interests of justice so require, Court not inclined to exercise jurisdiction in this case--Swift not appreciating nature of judicial review, procedures to be followed--Participation as representative of Erdmann probably would not assist Court in dealing with issues raised in applications--Erdmann must either take over proceedings herself, or retain counsel--Motion dismissed--Federal Court Rules, 1998, SOR/98-106 rr. 114, 119, 303--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1--Excise Tax Act, R.S.C., 1985, c. E-15.