Federal Court |
|
Cour fédérale |
Vancouver, British Columbia, May 6, 2011
PRESENT: The Honourable Mr. Justice Pinard
BETWEEN:
|
A NATURALPERSON
|
|
|
|
|
and
|
|
|
THE MINISTER OF NATIONAL REVENUE AS THE MINISTER RESPONSIBLE FOR THE CANADA REVENUE AGENCY
|
|
|
|
|
|
|
|
|
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.
|
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.
WRITTEN REPRESENTATIONS BY:
Keith David Lawson
|
(self-represented)
|
David Everett
|
SOLICITORS OF RECORD:
n/a
|
|
Myles J. Kirvan Deputy Attorney General of Canada Vancouver, BC
|