Digests

Cambridge Leasing Ltd. v. M.N.R.

T-1514-01

2003 FCT 112, MacKay J.

4/2/03

9 pp.

Applicant seeking order of mandamus compelling respondent Minister to process harmonized sales tax returns filed for November and December 2000, and for January and February, 2001, and to order issue of credit returns-- Jurisdiction to order mandamus generally, vested in Court by Federal Court Act, ss. 18, 18.1--Act, s. 18.5 limiting Court's jurisdiction where Act of Parliament expressly providing for appeal--Particular process to question assessment provided by Excise Tax Act--Tax Court of Canada Act vesting exclusive original jurisdiction in that Court to hear appeals under Excise Tax Act--Those statutory provisions do not expressly provide application for mandamus removed from Federal Court's jurisdiction--Whether jurisdiction should be exercised-- Filing of notice of objection ensured process where concerns of applicant could effectively be dealt with, including any claim applicant may have about delay on part of Minister-- With process provided under Excise Tax Act in place for obtaining objectives which applicant here seeks, no reason for Court to exercise jurisdiction to issue order of mandamus, extraordinary remedy within jurisdiction of Court-- Application for mandamus dismissed--Motion to strike dismissed by separate order--Excise Tax Act, R.S.C., 1985, c. E-15--Federal Court Act, R.S.C., 1985, c. F-7, ss. 18 (as am. by S.C. 1990, c. 8, s. 4), 18.1 (as enacted idem, s. 5), 18.5 (as enacted idem)--Tax Court of Canada Act, R.S.C., 1985, c. T-2.