Sarraf v. Canada
T-2700-93
Giles A.S.P.
1/3/94
2 pp.
Motion for judgment in default of defence-Crown seeking to strike appeal from Tax Court of Canada on grounds order appealed from interlocutory and Federal Court without jurisdiction -- Motion for declaration plaintiff estopped from raising certain issues already decided in court of competent jurisdiction interlocutory although resulting order or judgment may be final -- That appearing to conclude action not meaning final order, but nature of motion, order irrelevant herein -- No common law right of appeal; must be found in statute -- Right of appeal from Tax Court to Federal Court granted in Income Tax Act -- Relief set out in Income Tax Act, s. 177 of no assistance to plaintiff in challenging impugned decision of Tax Court -- No right of appeal granted by plaintiff having right to challenge decision of Tax Court under Federal Court Act, s. 28(1)(l) -- Court of Appeal having jurisdiction to judicially review Tax Court decision, statement of claim struck out, motion dismissed -- Income Tax Act, S.C. 1970-71-72, c. 63, s. 177 -- Federal Court Act, R.S.C., 1985, c. F-7, s. 28(1)(l) (as am. by S.C. 1990, c. 8, s. 8).