Tax - Income Tax - Administration and Enforcement
Judicial review. In course of audit, Canada Revenue Agency (CRA) issued taxpayer requirement to provide (RTP) information and documents relating to international shipping, under s. 231.2(1) of Income Tax Act (ITA). Taxpayer brought application for judicial review of RTP, seeking to set aside RTP as it applied international shipping issues, for declaration that CRA could not require taxpayer to answer questions to audit withholding tax, or alternatively that CRA made representations that no withholding was required, or for declaration that CRA’s refusal to exercise its discretion to waive withholding requirements was invalid and for order dispensing with need for separation applications. Attorney General of Canada (AGC) brought motion to strike application. Motion granted in part. Two paragraphs were struck from application. Taxpayer did not fail to meet requisites under s. 18.1(2) of Federal Courts Act. Application was not collateral attack on tax assessment as no assessment had been issued. Relief was not tantamount to mandamus, as application sought declaration based on doctrine of legitimate expectations. Taxpayer’s fourth ground of relief, that CRA’s refusal to exercise discretion to waive withholding requirement was invalid, had no chance of success so it was struck. Minister of National Revenue or CRA had not rendered decision on exercise of discretion so there was no administrative decision. Application for judicial review should relate to only one administrative decision. Paragraph seeking order to dispense with need for separate applications was indivisible from fourth paragraph so it was struck.
Valero Energy Inc. v. Canada (Attorney General) (2019), 2019 CarswellNat 3166, 2019 FC 319, Martine St-Louis J. (F.C.).
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