Marceau,
J.A.:—
We
are
of
the
view
that
the
order
of
the
Associate
Chief
Justice,
made
on
July
24,1990
on
an
application
by
the
appellant
for
an
order
authorizing
the
Minister
of
National
Revenue
to
take
certain
collection
action
against
the
respondent
pursuant
to
section
225.2
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act")
cannot
be
allowed
to
stand.
It
is
clear
to
us
that
the
learned
trial
judge
failed
to
put
his
mind
to
the
only
question
that
he
had
to
consider.
That
question
was
not
whether
such
an
application
by
the
Minister
should
only
be
considered
after
having
been
served
on
the
taxpayer
so
as
to
give
the
taxpayer
an
opportunity
to
make
representations.
The
question
was
whether,
on
the
basis
of
the
material
put
before
the
Court,
it
appeared
that
the
Minister
had
reasonable
grounds
for
believing
that
the
taxpayer
would
waste,
liquidate
or
otherwise
transfer
his
assets
so
as
to
become
less
able
to
pay
the
amount
assessed
and
thereby
jeopardizing
the
Minister's
debt.
On
an
affirmative
answer
to
the
question,
the
judge
had
no
alternative
but
to
grant
the
application
(note
the
use
of
the
word
"shall"
in
the
provision).
The
order
of
the
Associate
Chief
Justice
will
therefore
be
set
aside
and
the
matter
will
be
referred
back
to
him
so
that
the
application
be
reconsidered
as
expeditiously
as
possible
on
an
ex
parte
basis
with
the
material
already
filed
in
support
thereof
and
in
a
manner
consistent
with
these
reasons.
Appeal
referred
back
to
the
Federal
Court-Trial
Division.
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