Federal Court Decisions

Decision Information

Lawson v. Canada (National Revenue)

Court (s) Database Federal Court Decisions
Date 2011-05-06
Neutral citation 2011 FC 529

Decision Content

Federal Court

Cour fédérale

 

Date: 20110506

Docket: T-1558-10

Citation: 2011 FC 529

Vancouver, British Columbia, May 6, 2011

PRESENT:     The Honourable Mr. Justice Pinard

 

BETWEEN:

 

KEITH DAVID LAWSON,

A NATURALPERSON

 

 

 

Applicant

 

and

 

 

 

THE MINISTER OF NATIONAL REVENUE AS THE MINISTER RESPONSIBLE FOR THE CANADA REVENUE AGENCY

 

 

 

Respondent

 

 

 

 

 

           REASONS FOR ORDER AND ORDER

 

[1]               The applicant’s appeal, pursuant to Rule 51 of the Federal Courts Rules, of the order of Prothonotary Lafrenière dated March 29, 2011, denying his motion to amend his notice of application is dismissed, as upon either a de novo review or a more deferential review of the Prothonotary’s discretion, the order is obviously correct.

 

[2]               First, the sought amendments constitute a collateral attack on the applicant’s potential tax liabilities and search warrants issued by the BC Provincial Court which fall outside this Court’s jurisdiction.

 

[3]               Second, the applicant challenges primarily administrative and investigatory steps of government officials that are not capable of being judicially reviewed.

 

[4]               Third, the applicant’s allegations respecting the Minister’s application for a search warrant under the Criminal Code versus the Income Tax Act (or the Excise Tax Act) have no chance of success (see R v Multiform Manufacturing Co, [1990] 2 SCR 624; and R v Grant, [1993] 3 SCR 233 at paras. 40-43).

 

[5]               Fourth, it is clear, therefore, that the proposed amendments would not facilitate the determination of the real questions in controversy between the parties, and would not serve the interests of justice.

 

[6]               Consequently, the applicant’s motion will be dismissed with costs in an amount fixed at $750.

 

 

ORDER

 

            THIS COURT ORDERS that the Applicant’s motion is dismissed with costs in an amount fixed at $750.

I HEREBY CERTIFY that the above document is a true copy of the original filed of record in the Registry of the Federal Court the _________ day of ______________________________, A.D. 20________

 

Dated this _____ day of _________________, 20_____

 

_____________________________________________

Alastair Hull, Registry Officer
 
 


“Yvon Pinard”

Judge

 

 

 

FEDERAL COURT

 

SOLICITORS OF RECORD

 

 

DOCKET:                                          T-1558-10

 

STYLE OF CAUSE:                          KEITH DAVID LAWSON, A Natural Person v. THE MINISTER OF NATIONAL REVENUE as the Minister Responsible for the Canada Revenue Agency

 

 

 

MOTION IN WRITING CONSIDERED AT VANCOUVER, BRITISH COLUMBIA, PURSUANT TO RULE 369

 

 

 

REASONS FOR ORDER

AND ORDER:                                   PINARD J.

 

DATED:                                             May 6, 2011

 

 

 

WRITTEN REPRESENTATIONS BY:

 

Keith David Lawson

 

FOR THE APPLICANT

(self-represented)

 

David Everett

 

FOR THE RESPONDENT

 

SOLICITORS OF RECORD:

 

n/a

 

FOR THE APPLICANT

Myles J. Kirvan

Deputy Attorney General of Canada

Vancouver, BC

 

FOR THE RESPONDENT

 

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