DATE: 20010316

DOCKET: C32889

COURT OF APPEAL FOR ONTARIO

RE: SETTIMIO PROVENZANO (Appellant) v. SALVATOR BORRACCIA and BAKER MACKENZIE (Respondents)

BEFORE: FINLAYSON, MacPHERSON and SIMMONS JJ.A.

COUNSEL: Settimio Provenzano, the appellant, in person

Ian S. Epstein, for the respondents

HEARD: March 13, 2001

On appeal from the judgment of Justice C. Campbell dated September 23, 1999

O R A L E N D O R S E M E N T

[1] It is unfortunate that the appellant Provenzano chose to represent himself on this appeal. He was, however, assisted by a paralegal, Mr. Jay Sweet, who did point out in the appellant’s compendium what evidence and what exhibits the appellant relied upon in support of his complaint about the competence of his tax counsel, Mr. Borraccia, his lack of preparation of the appellant’s tax appeal and his lack of skill in the handling of the appeal itself. However, the trial judge considered all of these matters and concluded in his reasons:

[67] I find based on the evidence that the defendant Salvatore Borraccia did meet an appropriate standard of care in his handling of the plaintiff’s tax appeal. I also find that he was fully and appropriately qualified to undertake the work that he did. I find that he did not err in any respect in [the] preparation or the prosecution of the appeal and that he did in fact tell the plaintiff of the time period within which he had to appeal. I also conclude on the evidence before me that there is nothing to suggest that anything done or not done by Mr. Borraccia would have affected the ultimate outcome of the plaintiff’s position before the Tax Court.

[2] The evidence fully supports these conclusions. Accordingly the appeal is dismissed with costs.

(signed) “ G. D. Finlayson J.A.”

(signed) “J. C. MacPherson J.A.”

(signed) “J. Simmons J.A.”