ADMINISTRATIVE LAW |
Judicial Review |
Webster v. Canada (Attorney General)
T-149-03
2003 FCT 296, Hargrave P.
11/3/03
7 pp.
Motion to strike out application for judicial review-- Applicant unsuccessful on reconsideration of reassessment of Income Tax Act--Subsequently applicant appealed to Tax Court of Canada (T.C.C.), but then learned Minister's delegates had before them, and put to Minister, untested confidential information obtained through informer--On cross-examination Tax Auditor agreed information in report relevant, although untested and that assumed fact or facts obtained from informer related to central issue in applicant's appeal--Mr. Justice Rouleau extended time for commence-ment of present judicial review proceeding-- Implicit Mr. Justice Rouleau believed applicant had arguable case--Here, applicant has dealt with issue of whether or not present judicial review proceeding should be allowed to go forward, before Mr. Justice Rouleau--That decision under appeal by Crown and thus applicant will have to deal with argument before Court of Appeal--Applicant will have to deal with same issue, again, on pending test of informer privilege pursuant to Federal Court Rules, 1998, r. 318--All of this constitutes abuse--Applicant making reasonable argument that correctness of assessment not at stake here, that being issue before T.C.C., but rather whether Crown, in person of Minister, breached own procedure--Still remains that T.C.C. lacks jurisdiction to set Minister straight, when Minister has erred procedurally--Motion to strike out application denied--Federal Court Rules, 1998, SOR/98-106, r. 318--Income Tax Act, R.S.C., 1985, (5th Supp.), c. 1.