[2013] 3 F.C.R. D-6
JuDGES AND COURTS
Appeal from Tax Court of Canada (T.C.C.) decision (2012 TCC 148) dismissing appeal from application for Goods and Services Tax (GST) rebate—Appellant acting as contractor for construction of own house—Appellant claiming rebate upon believing house suitable for occupation, while under test prescribed by Excise Tax Act, R.S.C., 1985, c. E-5, s. 256(3)(a)(iii), deadline for GST rebate claims no later than two years after day construction or renovations substantially completed—Application refused because filed after time limit—In response to judge asking whether appellant admitted, denied or did not know respondent’s assumptions of fact, appellant admitting remaining work minimal, building substantially completed upon move into building—Appellant then testifying, being cross-examined about facts leading appellant to believe house suitable for occupation—T.C.C. judge dismissing appeal based on appellant’s admission—Appellant should have read Act, s. 256—Under Quebec law, applicable by virtue of Canada Evidence Act, R.S.C., 1985, c. C-5, s. 40, not open to appellant to contradict own admission, based on Civil Code of Québec, S.Q. 1991, c. 64—T.C.C. judge required to explain that appellant could not submit evidence contradicting own admission, appeal must be dismissed on basis of admission—Such explanation would have enabled appellant to respond, present evidence about substance, scope of admission, leading to either revocation of admission, continuation of trial or pronouncement of judgment dismissing appeal—T.C.C. judge depriving appellant of right to hearing, right to procedural fairness—No new hearing ordered because question before T.C.C. having inevitable answer—Appeal dismissed.
Mercure v. Canada (A-297-12, 2013 FCA 102, Pelletier J.A., judgment dated April 16, 2013, 9 pp.)