PRACTICE |
Judgments and Orders |
Reversal or Variation |
Del Zotto v. M.N.R.
T-1724-99, T-1755-99
Hugessen J.
23/3/00
7 pp.
Motions brought under r. 399 for reconsideration of F.C.T.D. judgment on judicial review application heard, decided on December 3, 1999--Applicants respectively subject of, principal witness before inquiry conducted under Income Tax Act, s. 231.4--Judge hearing application for judicial review ex-partner in firm of Osler's--Judge's prior involvement with Osler's, applicants in litigation said to have come to latter's knowledge shortly after judgment of December 3, 1999--Facts allegedly giving rise on their part to reasonable apprehension of bias rendering decision sought to be reviewed void--Both applicants appealed judgment of December 3, 1999--Appeals pending--Motions dismissed on procedural grounds only--Decision based on F.C.A. decision in Etienne v. Canada (1993), 164 N.R. 318--Inappropriate for proceedings under predecessor to r. 399 to go forward simultaneously with hearing of appeal when Court of Appeal capable of admitting newly discovered facts into evidence, of judging upon them under own independent powers--Permitting that to happen likely to draw administration of justice into disrepute--Court of Appeal will not be fettered in exercise of own jurisdiction to admit new evidence, to decide whether or not that should affect outcome of appeal--R. 399 exceptional rule--Judgments reconsidered, set aside only in special circumstances envisaged by r. 399--Proper route to follow if new facts uncovered, appeal pending, to make application to Court of Appeal for leave to introduce that evidence--Matter to be decided in due course by Court of Appeal--Federal Court Rules, 1998, SOR/98-106, r. 399--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 231.4.