The court hears arguments in case #28717, The Queen v. Joe Markevich, on December 4, 2002.
In 1986, Revenue Canada informed Joe Markevich that he owed $234,136 in back taxes from 1980 to 1985. He did not challenge the assessment, but he did not pay the bill. Revenue Canada made no effort to collect the money until 1998, when it sent him an assessment for $770,583, reflecting the original charge from 1986 plus interest. Mr. Markevich applied to the Trial Division of the Federal Court for judicial review of the 1998 assessment. He sought a ruling that the Crown (in whose name Revenue Canada acts) was prohibited from taking any steps to collect tax debts from him for 1990 and prior years. The court dismissed his application, but the Federal Court of Appeal ruled that the Crown was legally prohibited from collecting taxes from Mr. Markevich for 1990 and earlier. The Crown is appealing that decision to the Supreme Court.
Lawyer Graham R. Garton presents arguments on behalf of the Crown. Lawyer Ian Wurland presents arguments on behalf of Mr. Markevich. Lawyer Edwin G. Kroft presents arguments on behalf of Teck Cominca Metals Ltd., an intervener in the case.