Gernhart v. Canada
T-2613-96
Dubé J.
16/1/97
7 pp.
Parties seeking determination of question of law under Federal Court Act, s. 17(3)(b), R. 474-Constitutional validity of Income Tax Act, s. 176(1) at issue-Whether s. 176(1) constitutes "unreasonable seizure" contrary to Charter, s. 8-Parties agreeing s. 176(1) no longer appropriate, times have changed-With convenience of photocopiers no longer necessary to transfer whole income tax file to Tax Court-Applicant relying on number of cases distinguishable from case at bar as cases involve investigative activities-Documents filed along with tax returns cannot be said to have been seized by Minister-Mere transfer of documents to Court for appeal cannot be construed as seizure-No "unreasonable seizure" in violation of Charter, s. 8-Taxpayer entitled to reasonable expectation of privacy-First question answered negatively: s. 176(1) not violating Charter, s. 8-Federal Court Act, R.S.C., 1985, c. F-7, s. 17(3)(b)-Canadian Charter of Rights and Freedoms, being Part I of the Constitution Act, 1982, Schedule B, Canada Act 1982, 1982, c. 11 (U.K.) [R.S.C., 1985, Appendix II, No. 44], s. 8-Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 176(1)-Federal Court Rules, C.R.C., c. 663, R. 474.