Muller v. Canada (National Revenue)

Muller v. Canada (National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2016-10-24
Neutral citation
2016 FCA 260
File numbers
A-179-15
Decision Content
Date: 20161024
Docket: A-179-15
Citation: 2016 FCA 260
CORAM:
NADON J.A.
GAUTHIER J.A.
TRUDEL J.A.
BETWEEN:
PATRICK MULLER
Appellant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Montréal, Quebec, on October 24, 2016.
Judgment delivered from the Bench at Montréal, Quebec, on October 24, 2016.
REASONS FOR JUDGMENT OF THE COURT BY:
NADON J.A.
Date: 20161024
Docket: A-179-15
Citation: 2016 FCA 260
CORAM:
NADON J.A.
GAUTHIER J.A.
TRUDEL J.A.
BETWEEN:
PATRICK MULLER
Appellant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Montréal, Quebec, on October 24, 2016).
NADON J.A.
[1] This is an appeal from a decision of Mr. Justice de Montigny of the Federal Court (as he then was) dated March 2, 2015 (2015 FC 262) wherein he dismissed the appellant’s motion which sought to set aside an order and warrant issued ex parte by the Federal Court on October 3, 2011, as amended on July 17, 2012, which allowed the respondent to inspect the contents of computers, seized in the appellant’s home, for the purposes of tax collection and audit.
[2] We have not been persuaded that, in so concluding, Mr. Justice de Montigny made a reviewable error. More particularly, it is our view that he correctly interpreted subsections 231.1(1) and (3) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) as allowing the inspection and examination of electronic records held by a taxpayer.
[3] Consequently, substantially for the reasons given by Mr. Justice de Montigny, the appeal will be dismissed. As neither party is seeking costs in this appeal, no order as to costs will be made.
“M. Nadon”
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
Docket:
A-179-15
(APPEAL FROM AN ORDER OF THE FEDERAL COURT DATED MARCH 2, 2015, DOCKET NO. T‑1614‑11)
STYLE OF CAUSE:
PATRICK MULLER v THE MINISTER OF NATIONAL REVENUE
PLACE OF HEARING:
Montréal, Quebec
DATE OF HEARING:
October 24, 2016
REASONS FOR JUDGMENT OF THE COURT BY:
NADON J.A.
GAUTHIER J.A.
TRUDEL J.A.
DELIVERED FROM THE BENCH BY:
NADON J.A.
APPEARANCES:
Jacqueline Sanderson
For The Appellant
Louis Sébastien
For The Respondent
SOLICITORS OF RECORD:
Jacqueline Sanderson
Carignan (Quebec)
For The Appellant
William F. Pentney
Deputy Attorney General of Canada
For The Respondent