Walsh v. Canada (Minister of National Revenue)
Source text
Walsh v. Canada (Minister of National Revenue) Court (s) Database Federal Court Decisions Date 2006-04-13 Neutral citation 2006 FC 489 File numbers T-733-04 Decision Content Date: 20060413 Docket: T-733-04 Citation: 2006 FC 489 BETWEEN: BARRY JOHN WALSH, 1327827 ONTARIO LTD., AND 1297190 ONTARIO LTD. Applicants and THE MINISTER OF NATIONAL REVENUE, L. SHEVKENEK, JOHN G. OLEKSIUK AND MICHAEL W. BROWNE Respondents REASONS FOR ORDER (Delivered from the Bench in Toronto, Ontario on April 12, 2006) HUGESSEN J. [1] The applicants move for an Order converting their present application into an action. [2] The application attacks a decision by the Minister to request information from a taxpayer. It also seeks a declaration but that declaration is purely collateral and subsidiary to the principle relief sought which is in the nature of certiorari and prohibition. [3] I am not convinced that conversion of the application into an action is necessary in order to permit a proper hearing of the matter. [4] The applicants draw attention to certain alleged contradictions in the affidavits and in the cross-examinations thereon. While those contradictions may well be a matter for argument on the hearing they are not matters which, in my view, would require the full panoply of a trial in order to resolve. I am not even convinced that their resolution will, in every case, be necessary. [5] The applicants also seek further productions and expansion of the certified tribunal record under Rules 317 …
Full judgment (source text)
Mirrored from decisions.fct-cf.gc.ca — the linked original is authoritative.
Walsh v. Canada (Minister of National Revenue) Court (s) Database Federal Court Decisions Date 2006-04-13 Neutral citation 2006 FC 489 File numbers T-733-04 Decision Content Date: 20060413 Docket: T-733-04 Citation: 2006 FC 489 BETWEEN: BARRY JOHN WALSH, 1327827 ONTARIO LTD., AND 1297190 ONTARIO LTD. Applicants and THE MINISTER OF NATIONAL REVENUE, L. SHEVKENEK, JOHN G. OLEKSIUK AND MICHAEL W. BROWNE Respondents REASONS FOR ORDER (Delivered from the Bench in Toronto, Ontario on April 12, 2006) HUGESSEN J. [1] The applicants move for an Order converting their present application into an action. [2] The application attacks a decision by the Minister to request information from a taxpayer. It also seeks a declaration but that declaration is purely collateral and subsidiary to the principle relief sought which is in the nature of certiorari and prohibition. [3] I am not convinced that conversion of the application into an action is necessary in order to permit a proper hearing of the matter. [4] The applicants draw attention to certain alleged contradictions in the affidavits and in the cross-examinations thereon. While those contradictions may well be a matter for argument on the hearing they are not matters which, in my view, would require the full panoply of a trial in order to resolve. I am not even convinced that their resolution will, in every case, be necessary. [5] The applicants also seek further productions and expansion of the certified tribunal record under Rules 317 and 318. [6] To the extent that the requested documents may have been shown to exist they have not been shown to be part of the record on which the Minister made the impugned decision. [7] The motion will accordingly be dismissed with costs to follow the event. [8] I shall also order that the applicants produce their application record within 30 days from today, namely, on or before May 12, 2006. "James K. Hugessen" Judge FEDERAL COURT NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: T-733-04 STYLE OF CAUSE: BARY JOHN WALSH ET AL v. MINISTER OF NATIONAL REVENUE ET AL PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: APRIL 12, 2006 REASONS FOR ORDER: HUGESSEN J. DATED: APRIL13, 2006 APPEARANCES: ROCCO GALATI, B.A., LL.B., LL.M. FOR THE APPLICANTS PIERRE-PAUL TROTTIER FOR THE RESPONDENTS SOLICITORS OF RECORD: GALATI, RODRIGUES, AZEVEDO & ASSOCIATES TORONTO, ONTARIO FOR THE APPLICANTS JOHN H. SIMS, Q.C. DEPUTY ATTORNEY GENERAL OF CANADA OTTAWA, ONTARIO FOR THE RESPONDENTS
Source: decisions.fct-cf.gc.ca
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