Date: 20020206
Docket: A-648-00
Neutral citation: 2002 FCA 51
CORAM: RICHARD C.J.
BETWEEN:
BUDGET PROPANE CORPORATION
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
AND MORLEY RAYMER
Respondents
Heard at Toronto, Ontario, Tuesday, February 5, 2002.
Judgment delivered from the Bench at Toronto, Ontario,
on Tuesday, February 5, 2002
REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A.
Date: 20020206
Docket: A-648-00
Neutral citation: 2002 FCA 51
CORAM: RICHARD C.J.
EVANS J.A.
MALONE J.A.
BETWEEN:
BUDGET PROPANE CORPORATION
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
AND MORLEY RAYMER
Respondents
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario
on Tuesday, February 5, 2002)
[1] In the course of an appeal against a decision of the Minister of National Revenue that Morley Raymer was an employee of the applicant for pensionable employment and employment insurance purposes from October 21,1996 to August 31, 1998, the applicant brought a motion in the Tax Court for an order that Mr. Raymer, an intervener in the appeal, produce income tax returns that he had filed with the Minister for the years 1996 to 1999 inclusive.
[2] Mr. Raymer refused to produce either his personal income tax returns or those of MR Enterprises, a business that he owned and operated. In an order dated October 24, 2000, the Tax Court Judge refused the order sought.
[3] The applicant has applied to this Court for judicial review of that order and has requested the Court to order Mr. Raymer to produce the returns. The respondent Minister maintains that there is no indication that the Minister's assumptions were based on information contained in the tax returns and that they are irrelevant to the applicant's appeal.
[4] We agree with the Tax Court Judge that, since Mr. Raymer was an intervener, he was not a party to the appeal and that consequently subsection 18(1) of the Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act, SOR/98-8, is of no assistance to the applicant.
[5] Counsel for the applicant was not able to bring to the Court's attention any case law or statute authorizing the Tax Court to order an intervener to produce his or her tax returns. Canada (Attorney General) v. Bassermann, (1994) 114 D.L.R. (4th) 104 (F.C.A.) concerned a refusal by the Minister of National Revenue to produce tax returns of a non-party. In the case at bar, the applicant has not sought production from the Minister, although the Minister has indicated that he would not disclose them because Mr. Raymer has not consented and they are not relevant to the appeal. However, as the Tax Court Judge pointed out in his reasons, other avenues may be open to the applicant for obtaining the income tax returns that it is seeking.
[6] The application for judicial review will be dismissed, with costs for one counsel in any event of the cause.
"John M. Evans"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-648-00
STYLE OF CAUSE: BUDGET PROPANE CORPORATION
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
AND MORLEY RAYMER
Respondents
DATE OF HEARING: TUESDAY, FEBRUARY 5, 2002
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
OF THE COURT BY: EVANS J.A.
DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON TUESDAY,
FEBRUARY 5, 2002.
APPEARANCES BY: Ms. Samantha Callow
For the Applicant
Ms. Marie-Therese Boris
For the Respondents
SOLICITORS OF RECORD: 40 Isabella Street
Suite 401
Toronto, Ontario
M4Y 1N1
For the Applicant
Morris Rosenberg
Deputy Attorney General of Canada
For the Respondents
FEDERAL COURT OF APPEAL
Date: 20020206
Docket: A-648-00
BETWEEN:
BUDGET PROPANE CORPORATION
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
AND MORLEY RAYMER
Respondents
REASONS FOR JUDGMENT
OF THE COURT