Cattanach,
J:—This
is
an
application
for
an
order
pursuant
to
Rule
2200
of
the
Rules
of
the
Federal
Court
to
require
Benjamin
J
Solway,
as
a
judgment
debtor,
to
attend
before
a
prothonotary
or
such
other
officer
of
the
Court
as
the
Court
may
appoint
to
be
orally
examined
concerning
the
property
he
possesses.
The
application
is
supported
by
an
affidavit
sworn
by
Norman
E
O’Grady
which
on
its
very
face
establishes
that
the
affiant
is
not
qualified
to
swear
the
affidavit
and
has
no
knowledge
of
the
matters
to
which
he
deposes.
When
the
word
“Minister”
is
used
in
the
Income
Tax
Act
it
means
the
Minister
of
National
Revenue
(see
subsection
248(1)).
By
virtue
of
subsection
220(1)
it
is
the
duty
of
the
Minister
to
administer
and
enforce
the
Income
Tax
Act
and
to
control
and
supervise
all
persons
employed
to
carry
out
or
enforce
this
Act.
Such
officers,
clerks
and
employees
as
are
necessary
to
administer
and
enforce
the
Income
Tax
Act
shall
be
appointed
or
employed
to
do
so
in
the
manner
authorized
by
law.
In
paragraph
1
of
the
affidavit
the
affiant
swears:
I
am
a
Collections
Officer
at
the
Toronto
District
Office
of
Revenue
Canada,
Taxation,
and
as
such
have
knowledge
of
the
matters
hereinafter
deposed
to.
In
subsection
2(1)
of
the
Department
of
National
Revenue
Act,
RSC
1970
Chapter
N-15,
it
is
provided
that:
There
shall
be
a
department
of
the
Government
of
Canada
called
the
Department
of
National
Revenue
over
which
the
Minister
of
National
Revenue
appointed
by
commission
under
the
Great
Seal
shall
preside.
Section
3
provides
for
the
appointment
of
an
officer
to
be
designated
as
the
Deputy
Minister
of
National
Revenue
for
Taxation.
The
word
“called”
as
it
precedes
the
words
“the
Department
of
National
Revenue”
means
‘‘to
have
named”
or
‘‘to
have
given
as
a
name
or
as
a
title
to”.
Therefore,
Parliament
in
enacting
subsection
2(1)
(supra)
as
it
did
named
this
particular
department
of
the
Government
of
Canada
the
“Department
of
National
Revenue”.
That
being
so
the
Department
cannot
be
called
by
any
other
name
such
as
“Revenue
Canada
Taxation”
unless
such
a
change
in
name
is
authorized
by
Parliament
by
the
enactment
of
an
appropriate
statute.
This
Parliament
has
not
done.
Accordingly
the
name
of
a
department
as
is
prescribed
by
a
Statute
of
the
Parliament
of
Canada
cannot
be
changed
by
any
executive
or
administrative
action
as
must
have
been
the
case
in
this
instance,
nor
at
the
whim
of
some
individual.
By
virtue
of
section
241
of
the
Income
Tax
Act
information
obtained
for
the
purposes
of
the
Act
shall
not
be
communicated
to
any
person
except
that
an
official
or
authorized
person
may
so
communicate
such
information
in
the
course
of
the
administration
or
enforcement
of
the
Act.
The
Income
Tax
Act
is
administered
by
the
Minister
of
National
Revenue
who
presides
over
the
Department
of
National
Revenue
and
is
vested
with
the
control
and
supervision
of
all
persons
appointed
or
employed
to
carry
out
or
enforce
the
Act.
It
follows
that
these
persons
are
the
employees
of
the
Department
of
National
Revenue
and
not
a
non-existent
entity
called
Revenue
Canada.
If
the
affiant,
as
he
swears
he
is,
is
an
employee
of
the
Revenue
Canada—Taxation,
he
would
not
be
an
employee
of
the
Department
of
National
Revenue
and
if
he
is
not
an
employee
of
that
Department
then
he
is
not
entitled
to
have
access
to
the
information
with
respect
to
which
he
purports
to
Swear.
Accordingly
the
application
for
the
order
requested
is
refused
but
with
leave
to
the
applicant
to
renew
the
motion
supported
by
an
affidavit
the
allegations
in
which
are
deposed
to
by
an
appropriate
officer
of
the
Department
of
the
Government
of
Canada
in
which
the
administration
and
enforcement
of
the
Income
Tax
Act
is
vested.
An
order
to
that
effect
is
endorsed
on
the
notice
of
motion.
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