CUSTOMS AND EXCISE
Excise Tax Act
Judicial review of Canada Revenue Agency’s refusal to release portion of audit files for two harmonized sales tax (HST) assessments on basis contained third party information —Rights of taxpayer under Excise Tax Act, s. 295 to disclosure of third party information at notice of objection stage—Application of principles developed in case law interpreting Income Tax Act, s. 241—S. 295 permissive, giving limited discretion to release confidential information— Minister not properly exercising discretion—Excise Tax Act, R.S.C., 1985, c. E‑15, s. 295—Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 241.
Scott Slipp Nissan Ltd. v. Canada (Attorney General) (T‑2195‑03, 2005 FC 1477, Phelan J., order dated 31/10/05, 48 pp.)