Dahl v. Canada (Revenue Agency)

Dahl v. Canada (Revenue Agency)
Court (s) Database
Federal Court Decisions
Date
2013-12-04
Neutral citation
2013 FC 1212
File numbers
T-1066-13
Decision Content
Date: 20131204
Docket:
T-1066-13
Citation: 2013 FC 1212
Winnipeg, Manitoba, December 4, 2013
PRESENT: The Honourable Mr. Justice O’Reilly
BETWEEN:
REG R. DAHL
Applicant
and
REVENUE CANADA
Respondent
JUDGMENT AND REASONS
[1] Mr Dahl has a long list of grievances about his treatment by the Canada Revenue Agency (CRA). He recently tried to file an application for judicial review to acquire information in the CRA’s hands about certain financial particulars relating to his tax matters, as well as auditors’ notes.
[2] The respondent moved to strike the application on the basis that Mr Dahl had not identified a decision that could be judicially reviewed. Even if he had, judicial review was unavailable under the Federal Courts Act and, further, was out of time. The events about which Mr Dahl was most concerned took place in 2009 or earlier.
[3] The respondent’s motion, made in writing, was decided by Prothonotary Lafrenière on November 4, 2013. Having received no submissions from Mr Dahl, and being satisfied that there was reliable evidence that Mr Dahl had been duly served with the relevant notice and motion materials, Prothonotary Lafrenière granted the respondent’s motion to strike. He found that Mr Dahl’s application was bereft of any possibility of success.
[4] Mr Dahl appealed Prothonotary Lafrenière’s decision and I heard his submissions and those of the respondent at a hearing on December 2, 2013. Mr Dahl passionately expressed his grievances about his treatment by the CRA. I do not have enough evidence before me that would allow me to conclude whether those grievances are well-founded and I do not need to decide whether they are. Still, I do not doubt the sincerity of Mr Dahl’s concerns.
[5] However, as I explained to Mr Dahl, my role is limited to determining whether Prothonotary Lafrienière erred by striking his application for judicial review. Mr Dahl did not provide any grounds on which I could overturn Prothonotary Lafrenière’s decision. While he disputed the Prothonotary’s finding that he had been duly served with the respondent’s motion materials, he did not provide any proof to the contrary, either by affidavit or documentary evidence. Nor did he contest any other of the Prothonotary’s findings.
[6] In the circumstances, therefore, there is no basis on which I could overturn the Prothonotary’s decision. Therefore, I must dismiss this motion with costs, which I will fix at $500.00.
JUDGMENT
THIS COURT’S JUDGMENT is that:
1. The motion is dismissed with costs fixed at $500.00.
“James W. O’Reilly”
Judge
FEDERAL COURT
SOLICITORS OF RECORD
DOCKET:
T-1066-13
STYLE OF CAUSE:
REG R. DAHL v REVENUE CANADA
PLACE OF HEARING:
Winnipeg, Manitoba
DATE OF HEARING:
December 2, 2013
JUDGMENT and REASONS:
O'REILLY J.
DATED:
December 4, 2013
APPEARANCES:
Reg R. Dahl
For The Applicant – Self-Represented
Rachelle Nadeau
For The Respondent
SOLICITORS OF RECORD:
Reg R. Dahl
Niverville, Manitoba
For The Applicant – Self-Represented
William F. Pentney
Deputy Attorney General of Canada
Winnipeg, Manitoba
For The Respondent