Lipkowski v. R. – FCA: Taxpayer’s appeal from compliance order dismissed

Bill Innes on Current Tax Cases

http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/72235/index.do New Window

Lipkowski v. Canada (National Revenue) (June 26, 2014 – 2014 FCA 171) was an appeal by the taxpayer from an unreported order of the Federal Court granting the Crown a compliance order. The appellant, who was self-represented, failed to persuade the Federal Court of Appeal that the application judge had committed any reversible error:

[2] While the appellant asserts numerous errors on the part of the Judge who issued the order, the appellant has not established any error that warrants our intervention. More particularly, based upon the content of the Judge’s order, the record before her and the transcript of the hearing in the Federal Court we are satisfied that:

i) the Judge was properly satisfied that the requisite elements of the Act were made out;

ii) the Judge did not misapprehend the appellant’s case with respect to the interpretation and application of the relevant provision of the Act or the principles of solicitor-client privilege as they relate to lawyers’ records; and

iii) the Judge neither prevented the appellant from presenting his full case nor discriminated against him as a self-represented litigant.

The appeal was dismissed with costs in the Court of Appeal.