Date: 19990210
Docket: T-2214-97
BETWEEN:
DONALD L. GRANT
Applicant
- and -
MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR ORDER AND ORDER
REED J.
[1] The information before me does not demonstrate that the decision maker(s) considered all the relevant facts on which Mr. Grant's application for a section 220(3.1) waiver was based;
[2] Particularly, the failure to describe the department's practice and whether or not that was followed in Mr. Grant's case;
[3] These considerations would be relevant in a situation such as that in which Mr. Grant found himself, where he was relying upon tax advisers, he moved geographical location and changed tax advisers;
[4] For the reasons given, then the decision under review (the decision of January 27, 1997 by Mr. Salvatore) is set aside and Mr. Grant's request is referred back for reconsideration by different departmental officials.
"B. Reed"
Judge
Toronto, Ontario
February 10, 1999
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
COURT NO: T-2214-97
| STYLE OF CAUSE: DONALD L. GRANT |
- and -
MINISTER OF NATIONAL
REVENUE
DATE OF HEARING: WEDNESDAY, FEBRUARY 10, 1999
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR ORDER AND ORDER BY: REED J.
DATED: WEDNESDAY, FEBRUARY 10, 1999
APPEARANCES: Mr. Donald Grant, Q.C.
For the Applicant
Ms. Dona Gilbertson
For the Respondent
SOLICITORS OF RECORD: Donald L. Grant, Q.C.
| 41 Heber Street |
Trenton, Ontario
| K8V 1M7 |
For the Applicant
Morris Rosenberg
Deputy Attorney General
of Canada
| For the Respondent |
| FEDERAL COURT OF CANADA |
| Date: 19990210 |
| Docket: T-2214-97 |
| Between: |
| DONALD L. GRANT |
| Applicant |
| - and - |
| MINISTER OF NATIONAL |
| REVENUE |
| Respondent |
| REASONS FOR ORDER AND ORDER |