Tax Court of Canada

Contempt Of Court

Claim that auditors pilfered boxes of documents not substantiated

Motion by director of taxpayer for order for contempt. Minister assessed director under Excise Tax Act (Can.) as liable for tax debt of corporation. Director filed appeal. Director’s motion for disclosure of certain documents was granted. Motion dismissed. Director did not provide even prima facie case that order for documents had not been complied with. Director provided list of documents he claimed were being withheld, but this list suffered from vagueness. Claim that auditors pilfered boxes of documents was not substantiated and could not form basis for contempt order against Crown. Order granting appeal would be inappropriate on preliminary motion. Exercise of due diligence was not proper ground for allowing appeal and could only be determined with full hearing. Minister had not breached costs order. Dismissal of tax-related criminal charges against director did not provide support for motion.

Lougheed v. Canada

(Aug. 26, 2011, T.C.C., Woods J., File No. 2006-2031(GST)G) 96 W.C.B. (2d) 278 (10 pp.).

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