Proposed amendments constituted collateral attack on warrant

Federal appeal | Taxation

INCOME TAX

Proposed amendments constituted collateral attack on warrant

Canada Revenue Agency investigated appellant for variety of offences under Income Tax Act (Can.), and Excise Tax Act (Can.). In course of its investigation, agency applied for and obtained search warrant pursuant to s. 487 of Criminal Code (Can.). In his notice of application, appellant challenged his tax liability, warrant’s validity and agency’s decision to apply for warrant under Code rather than Acts. He subsequently sought to amend his notice of application. Prothonotary dismissed motion. Appellant appealed prothonotary’s decision to Federal Court. Judge dismissed appeal and determined that prothonotary’s decision was correct. Judge held that proposed amendments constituted collateral attack on warrant, challenged primarily administrative investigatory steps, had no hope of success and were not in interests of justice. Appeal was dismissed. Proposed amendments, to extent that they may peripherally touch on warrant application issue, were superfluous. Appellant’s challenge to agency’s policy of obtaining warrants under Code, rather than under Acts, was on table by virtue of original notice of application. Neither prothonotary nor judge erred in denying appellant leave to amend his notice of application.

Lawson v. M.N.R.
(Mar. 7, 2012, F.C.A., Blais C.J., Evans and Layden-Stevenson JJ.A., File No. A-192-11) 212 A.C.W.S. (3d) 872 (6 pp.).

Free newsletter

Our newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please enter your email address below to subscribe.

Recent articles & video

From ignored to a nation-to-nation relationship: Jason Madden’s 20 years advocating for Metis rights

Ontario Superior Court of Justice welcomes new judges Colin Stevenson and Gilead Kay

Ontario Superior Court upholds award of costs exceeding the damages in a personal injury case

Ontario Superior Court resolves estate dispute between siblings by passing over a sister as trustee

Erika Chamberlain steps down as dean of Western Law

Ont. CA orders new trial in pedestrian collision case due to unfair bad character evidence

Most Read Articles

Erika Chamberlain steps down as dean of Western Law

Ont. CA orders new trial in pedestrian collision case due to unfair bad character evidence

Ontario Superior Court of Justice welcomes new judges Colin Stevenson and Gilead Kay

From ignored to a nation-to-nation relationship: Jason Madden’s 20 years advocating for Metis rights