Sidhu v. M.N.R.
A-679-93
Isaac C.J.
16/11/94
4 pp.
Application for judicial review of Tax Court Judge's dismissal of appeal from Minister's determination-Appeal adjourned when first coming on for hearing-Hearing fixed peremptorily for November 4, 1993-On November 4 applicant seeking indefinite adjournment as discussions with Minister not concluded-Minister not opposing request for further adjournment-Tax Court dismissing appeal-Application dismissed-Tax Court of Canada Rules of Procedure respecting the Unemployment Insurance Act vesting Tax Court with discretion to adjourn any appeals on such terms as in its opinion circumstances require-Implies in proper case Court may refuse adjournment-Where entirely within Trial Judge's discretion to postpone trial, may look at circumstances to determine whether application for purpose of delay-That hearing fixed peremptorily implying, barring exceptional circumstances, applicant should be prepared to proceed-Tax Court Judge properly exercising discretion as no exceptional circumstances, applicant not ready to proceed-Minister's position factor to be considered, but not determinative as discretion to adjourn vested in Court-Courts public institutions, costing substantial public money-Parties who launch proceedings at any level with intention of putting them in holding pattern for own private purposes may be called to account for waste of public resource, risk having proceedings dismissed-Tax Court of Canada Rules of Procedure respecting the Unemployment Insurance Act, SOR/90-690, s. 21.