Claim that auditors pilfered boxes of documents not substantiated

Tax court of Canada | Contempt Of Court

GROUNDS

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.).

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