Walsh v. Canada (Minister of National Revenue), 2006 FC 489

Date: 20060413

Docket: T-733-04

Citation: 2006 FC 489

BETWEEN:

BARRY JOHN WALSH,

1327827 ONTARIO LTD., AND 1297190 ONTARIO LTD.

Applicants

and

THE MINISTER OF NATIONAL REVENUE, L. SHEVKENEK,

JOHN G. OLEKSIUK AND MICHAEL W. BROWNE

Respondents

REASONS FOR ORDER

(Delivered from the Bench in Toronto, Ontario

on April 12, 2006)

HUGESSEN J.

[1]                The applicants move for an Order converting their present application into an action.

[2]                The application attacks a decision by the Minister to request information from a taxpayer. It also seeks a declaration but that declaration is purely collateral and subsidiary to the principle relief sought which is in the nature of certiorari and prohibition.

[3]                I am not convinced that conversion of the application into an action is necessary in order to permit a proper hearing of the matter.

[4]                The applicants draw attention to certain alleged contradictions in the affidavits and in the cross-examinations thereon. While those contradictions may well be a matter for argument on the hearing they are not matters which, in my view, would require the full panoply of a trial in order to resolve. I am not even convinced that their resolution will, in every case, be necessary.

[5]                The applicants also seek further productions and expansion of the certified tribunal record under Rules 317 and 318.

[6]                To the extent that the requested documents may have been shown to exist they have not been shown to be part of the record on which the Minister made the impugned decision.

[7]                The motion will accordingly be dismissed with costs to follow the event.

[8]                I shall also order that the applicants produce their application record within 30 days from today, namely, on or before May 12, 2006.

"James K. Hugessen"

FEDERAL COURT

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                           T-733-04

STYLE OF CAUSE:                           BARY JOHN WALSH ET AL v. MINISTER

                                                            OF NATIONAL REVENUE ET AL

PLACE OF HEARING:                     TORONTO, ONTARIO

DATE OF HEARING:                       APRIL 12, 2006

REASONS FOR ORDER:                HUGESSEN J.

DATED:                                              APRIL13, 2006

APPEARANCES:

SOLICITORS OF RECORD: