Muszka v. Canada
A-892-92
Mahoney J.A.
15/12/93
4 pp.
Application for judicial review of appeals against 1986 and 1987 income tax assessments -- Appeals dealt with together by Tax Court of Canada under informal procedures of Tax Court of Canada Act, s. 18.15(4) -- Applicant seeking to add transcript of Tax Court hearing and affidavit of accountant and counsel, George Valenti -- Court's refusal to let Valenti testify clearly wrong -- Credibility of every witness in issue -- Counsel officer of court whose credibility accepted without qualification -- Functions of counsel and witness in same cause incompatible, not to be tolerated -- Lay counsel not officer of court -- Objection of respondent's counsel based on pure speculation -- Exclusion of Valenti's evidence denying applicant opportunity to present case -- Appeal not conducted in accordance with dictates of natural justice or of Act -- Application allowed-Tax Court of Canada Act, R.S.C., 1985, c. T-2, s. 18.15(4) (as enacted by R.S.C., 1985 (4th Supp.), c. 51, s. 5).