That’s power-line poles, just to be clear.
And it’s all nicely documented in this brand new British Columbia Supreme Court decision:
- Gidda v. Hirsch, 2014 BCSC 1286: http://canlii.ca/t/g814l
Over a year later when Kal did try to fix a pole he instead knocked it down: para. 18. His tenant paid the bill to get a replacement: para. 18. Thanks, Kal.
Kal sent the BCSA a “fee schedule” for “services/costs incurred” in dealing with the BCSA: para 22. Thanks, Kal.
By the summer of 2013 BCSC had fined Kal a couple times, even though Kal continued to wave his fee schedule. Go Kal Go!
Ultimately Kal’s tenants simply hired an electrician to get around Kal’s Rotten Poles: para. 34. Thanks, Kal.
That’s all preamble – now we get to the Gidda v. Hirsch lawsuit itself. Kal sued a couple of the BCSA workers to enforce his fee schedule and for a bunch of alleged torts (para. 32):
The Defendants asked the Court to throw out this garbage lawsuit – and it did.On August 9, 2013, the plaintiffs launched this action seeking $3,980 in fees arising from fee schedule, $75,000 in general damages and $75,000 in damages for negligence, harassment, intimidation, trespass and/or nuisance.
The chief point of interest here is the fee schedule claim, though the others were equally defective. Associate Chief Justice Cullen cites Meads v. Meads, 2012 ABQB 571 for the proposition that “fee schedule” type foisted unilateral agreements have no legal effect and comments at paras. 84, 87:
Cullen A.C.J. orders 50% special elevated costs against Kal for being a jerk and filing what is in part a garbage lawsuit. A couple claims receive a more generous evaluation (para. 89):… It is simply a nonsensical concoction designed to hinder and harass those against whom such claims are made.
… The fee schedule as I noted is a fictional claim. It has no basis in law or logic and has been thoroughly discredited in Meads v. Meads, supra, and other decisions referenced in that judgment. The plaintiffs’ pursuit of such a claim meets the definition of “reprehensible conduct” referred to by the authorities as a basis for special costs.
And with that, adios Kal.The claims based on trespass, nuisance and negligence, although fatally deficient, do not carry such a pejorative connotation and may be seen as a misguided attempt to right a perceived wrong. I will not order special costs in relation to that aspect of the case …
So, is this an OPCA litigant or not? It’s kind of hard to say. One hint is that Kal spelled his name in the lawsuit in this way: Kaldep Singh: Gidda. Ah ha – a surplus colon, which is a strong hint.
Beyond that, when I started digging I didn’t find a lot. Kal’s B.C. Courts Online record shows that he is on a nearly annual basis is ticketed for driving without a seatbelt. Go Kal – that’ll show The Man! He has a mess of civil actions but nothing bounced out at me and those don’t seem to lead to any reported judgments.
He does however have a recent Tax Court of Canada judgment:
- Gidda v. The Queen, 2013 TCC 190: http://canlii.ca/t/fzdm6
Then Kal explained he was horribly confused but the multiplicity of government and court agencies!
Except that the CRA showed Kal had already made an acquaintance with the Tax Court of Canada:Mr. Gidda claims he did not know there was a difference between the CRA and the Tax Court of Canada, and did not know where to file, though he did acknowledge that he had seen the information sheet the CRA sends out to taxpayers, indicating how to appeal. He also had an accounting firm assist with what he called the first appeal: he was to deal with the rest of the appeals.
Oops.Mr. Gidda stated in his Affidavit that he had no prior dealings with the Tax Court of Canada, yet the Respondent produced two Tax Court of Canada judgments, one in which Mr. Gidda was the Appellant and the other in which he acted as agent. The Crown also provided a Federal Court order, effectively ordering Mr. Gidda to be cooperative with the CRA.
And he was a dick in his dealings with the CRA:
And in court:A review of CRA officers’ diaries, including Ms. Lesnoski own notations, make it clear that Mr. Gidda did not always accept mailed notifications from the CRA, did not answer calls, and at one point, refused to allow CRA officers on his property. It was also clear that Mr. Gidda had a number of matters on the go with CRA, not just the Appeals in issue.
Well, at least the CRA didn’t have to deal with Kal’s flaccid, rotten, sagging, mossy poles.Mr. Gidda presented in Court as uncooperative, vague and evasive: at times his evidence was contradictory and outright incorrect. He was initially not even prepared to give evidence as the Court did not have his religion’s equivalent of the Bible, and he refused to affirm. He also objected to the Respondent providing its authorities the morning of the hearing, requesting an adjournment. I found his attitude obstructionist and uncooperative. I allowed Mr. Gidda to have a friend sit beside him for moral support, though it became clear that his friend was really directing Mr. Gidda.
Kal had a bunch of arguments that the court should extend its deadline (it can’t), that mailing something to the CRA also mails it to the Tax Court (no, they’re separate), and that if the CRA knew Kal had made a mistake it should tell him. This appears to have made Justice Miller irritated:
Last, Kal said that the TCC had extended the filing limitation deadline in the past in the case of a Ms. Hickerty who had mailed her appeal to the Tax Court, but had the wrong address. Justice Martin suspected this was not a correct argument, but in any case an extension of that kind should only operate where the taxpayer made a reasonable effort throughout.... the Appellant argued the CRA had an obligation to advise the Appellant that the Appeal had been improperly filed and failure to do so cannot deprive the Appellant of his day in Court. This is akin to the argument that the Courts are bound by the actions or advice of the CRA. We are not. It is well established that if the CRA proffers incorrect advice to a taxpayer, and the taxpayer relies on that advice to his detriment, that does not bind the Tax Court of Canada as to how to determine the correctness of an assessment. There may be avenues for the taxpayer to pursue, but asking the Tax Court of Canada to base its judgment on incorrect CRA advice is not one of them. While this may garner some sympathy, it cannot override the clear wording of the legislation.
However, that did not apply here. Kal was not reasonable. Kal was a jerk:
And jerks don’t get to appeal their reassessments. Nice knowing you, Kal.[12] For several reasons, I have concluded Mr. Gidda was neither diligent nor reasonable such that, even if I accepted Justice Boyle’s approach in Hickerty, Mr. Gidda does not fall within this saving proposition. I am not prepared to suspend any time in calculating the one year limitation for the following reasons.
[13] Firstly, Mr. Gidda presented as evasive and uncooperative. I have serious doubts whether the August 20 alleged letter of appeal was even ever received by the CRA. If Mr. Gidda treated the CRA, as his attitude in Court might suggest he would have, I have serious doubts about a good deal of what Mr. Gidda had to say actually occurred between him and the CRA.
[14] Second, Mr. Gidda was aware of how to appeal. I simply do not believe him when he says he did not understand there was a difference between the Tax Court of Canada and the CRA. He acknowledged receiving the information package from CRA indicating how to appeal. He had been in the Tax Court of Canada twice before. He had an accountant looking at matters for him. It is unreasonable in these circumstances to suggest there was any real mistaken belief of where to file.
[15] Thirdly, and importantly, unlike Ms. Hickerty, he did not attempt to file with the Tax Court of Canada.
[16] Finally, he did not act diligently as he had ongoing communications with the CRA, though never evidently asked into his Appeal. Also, when the CRA attempted to contact him, he would avoid them. Had he acted reasonably, returned calls and generally cooperated, he would have found out within the one year and 90 day period that no appeals had been validly filed. He did not so act.
How much did the Giddas owe? Not sure, but looking at the Federal Courts database I found Neelam Gidda and Kaldep Singh Gidda have outstanding and unpaid Income Tax Act tax certificates from 2009 and 2012. The Federal Court action mentioned in the Miller judgment appears to be this file:
- T-1086-07 - THE MINISTER OF NATIONAL REVENUE v. KALDEP GIDDA
So, what else did I find out about Kal. Well, he and his brother Nirmal own the Mt. Boucherie Family Estate Winery in West Kelowna (http://mtboucheriewinery.com/). It appears this is a branch of or is associated with Sunrise Vineyards (http://sherbrookeliquor.ca/mt-boucherie ... ztraminer/). That property was subsequently sold in 2010 (http://www.vinesmart.com/wine/Real_Esta ... h_Columbia), I think the listing indicates the price was $3.85 million.
Kal describes himself in these glowing terms:
Kal is also a political kook, being one of two candidates ever run by the British Columbia Citizens Alliance Now party (http://en.wikipedia.org/wiki/British_Co ... liance_Now). He ran for election once in 2001, and came dead last. I have not been able to identify what the Citizens Aliance Now party was all about.Kal Gidda
Proprietor, Viticulturist/Farmer
Born in Kaluwal Kotla, India, Kal Gidda moved to West Kelowna at a young age where he attended elementary and high school in Westbank. He engaged in post-secondary studies in business administration and heavy duty mechanics but eventually followed the family business into wine and viticulture.
Kal's career has seen him work throughout the Okanagan Valley, growing grapes from north to south. He loves the variety and diversity that comes with farming and growing grapes; every day is different. Kal thoroughly enjoys the process of winemaking and his essential role in supporting the path of the grape from the soil to the bottle. When not out in the vineyard Kal enjoys spending time with family and friends and playing hockey.
My hunch is Kal is a full fledged OPCA litigant - we just haven't seen all the relevant paperwork yet. His tax issues fall smack in the period of peak Detaxer/Poriskyite activity, and he's in the correct location. We have a fee schedule, and a surplus colon. Proof? No, but suspicious.
So that’s it for Kal. For now. Until the CRA forecloses on your vineyard and then perhaps we'll see you back in the British Columbia courts as you perhaps will deploy Poriskyite absurdities? And maybe even a fee schedule or two?
Jerk.
SMS Möwe