Del Zotto v. M.N.R.
A-318-93
Hugessen, Linden and Robertson JJ.A.
9/9/93
5 pp.
Application to review and set aside Tax Court decision made under Income Tax Act, s. 231.4(2) and appointing hearing officer to preside over inquiry into applicant's affairs-S. 231.4(2) provides where Minister authorizing person to make inquiry pursuant to s. 231.4(1) (re: anything relating to administration or enforcement of Act), Minister shall forthwith apply to Tax Court for order appointing hearing officer before whom inquiry will be held-Although Charter-based attack on s. 231.4 crying out to be made in light of fate suffered by adjacent and related sections of Act (see Baron v. Canada, [1993] 1 S.C.R. 416; M.N.R. v. Kruger Inc., [1984] 2 F.C. 535 (C.A.)), applicant expressly declining to do so-Court therefore confined to pure statutory construction-Application dismissed-Guay v. Lafleur, [1965] S.C.R. 12 interpreting predecessor provisions, s. 126(4),(8) (prior to 1972)-Holding investigation purely administrative matter which can neither decide nor adjudicate upon anything-Changes effected by 1972 legislation not changing nature of inquiry-Applicant having right neither to notice of nor to participate in application made to Tax Court for appointment of hearing officer-Application not subject to any requirements as to form-Tax Court judge alone to decide if materials sufficient to allow him to exercise powers conferred on him by statute-Absent demonstration of prejudice by applicant, six-week delay between ministerial authorization and application to Tax Court not nullifying appointment-Since no question of appointment affecting rights or obligations of applicant, question of administrative duty of fairness not arising-Income Tax Act, S.C. 1970-71-72, c. 63, ss. 231 (rep. by S.C. 1986, c. 6, s. 121), 231.4 (as enacted idem)-Income Tax Act, R.S.C. 1952, c. 148, s. 126.