Federal Court Decisions

     Date: 19990917

     Docket: T-2688-97

B E T W E E N :

     JOHNS MANVILLE INTERNATIONAL, INC.

     Applicant

     - and -

     THE DEPUTY MINISTER, NATIONAL REVENUE

     Respondent

     REASONS FOR ORDER

     (Delivered from the Bench at Ottawa, Ontario,

     Tuesday, April 7, 1998)

HUGESSEN J.

     [1]      I am not persuaded that the material being sought from the Deputy Minister pursuant to Rule 1612 is in any way relevant to the determination of the application for judicial review which attacks a decision by which the same Deputy Minister refused to disclosed that same material to the applicant. Whether or not that refusal, said by the Deputy Minister to be based on section 107 of the Customs Act¹, was a proper one is a question of law which can and should be determined without reference to the specific details contained in the material itself.

     [2]      Accordingly no order pursuant to Rule 1613(4) will be issued.

     "James K. Hugessen"

     Judge

¹      R.S.C. 1985 c. 1(2nd Supp.)