Commission scolaire de la Pointe de l'île v. Canada (Minister of National Revenue), 2003 FCT 73

Date: 20030123

Docket: T-744-02

Neutral citation: 2003 FCT 73

Montreal, Quebec, January 23, 2003

Present:           Richard Morneau, Esq., Prothonotary                                   

BETWEEN:

COMMISSION SCOLAIRE DE LA POINTE DE L'ILE,

formerly Commission Scolaire Jérôme Le Royer,

and

LA COMMISSION SCOLAIRE MARIE VICTORIN,

formerly Commission Scolaire Taillon and

Commission Scolaire Jacques-Cartier

and

COMMISSION SCOLAIRE DE L'OR ET DES BOIS,

formerly Commission Scolaire de Val D'Or

and

COMMISSION SCOLAIRE DE L'ESTUAIRE,

formerly Commission Scolaire de Tadoussac and

la Commission Scolaire de Bersimis,

and

COMMISSION SCOLAIRE DE LA RIVIÈRE DU NORD,

formerly Commission Scolaire du Long Sault,

and

COMMISSION SCOLAIRE DE LA CÔTE DU SUD,

formerly Commission Scolaire de L'Islet Sud

and

COMMISSION SCOLAIRE DES HAUTES RIVIÈRES,

formerly Commission Scolaire de Marieville

and

COMMISSION SCOLAIRE DES BOIS-FRANCS,

formerly Commission Scolaire de Jean-Rivard,

and

COMMISSION SCOLAIRE DES PATRIOTES,

formerly Commission Scolaire Mont-Fort

and

COMMISSION SCOLAIRE DE MONTRÉAL,

formerly Commission des Écoles Catholiques de Montréal

and

COMMISSION SCOLAIRE DES NAVIGATEURS,

formerly Commission Scolaire de Lotbinière

and

COMMISSION SCOLAIRE DE LA

SEIGNEURIE DES MILLES-ILES,

formerly Commission Scolaire de l'Argile Bleue

and Commission Scolaire des Patriotes

and

COLLÈGE SAINT-SACREMENT

and

CENTRE ACADÉMIQUE FOURNIER INC.

and

CENTRE FRANÇOIS-MICHELLE

                                                                                                                                                        Plaintiffs

                                                                                 and

                                               MINISTER OF NATIONAL REVENUE

                                                                                 and

                          CANADA CUSTOMS AND REVENUE AGENCY ("CCRA")

                                                                                                                                                    Defendants

                                               REASONS FOR ORDER AND ORDER

[1]                 This is a motion in writing by the Respondents for an order striking out the Statement of Claim filed by the Applicants.

[2]                 Although the Applicants in the written representations filed against said motion state that they seek a declaration as to their status further to a judgment of the Federal Court of Appeal, a reading of the orders sought under the Statement of Claim clearly brings the Court to conclude that the Applicants are seeking to have vacated the assessments made by the Minister of National Revenue in their regard for various net tax reporting periods.

[3]                 I agree with the Respondents that such a question does not fall within the jurisdiction of the Federal Court and that Parliament assigned to the Tax Court of Canada exclusive original jurisdiction to hear appeals concerning the review or vacating of an assessment made under Part IX of the Excise Tax Act, R.S.C. 1985, c. E-15.

[4]                 For the above reasons, the motion at bar is granted with costs.

[5]                 I would add in obiter that the Applicants - who have not identified themselves in the Statement of Claim as "plaintiffs" - should know that declaratory relief against a federal board cannot be pursued by way of an action, as is done here, but must be pursued by way of a judicial review application in accordance with Sections 18 and 18.1 of the Federal Court Act, R.S.C. 1985, c. F-7, and Rules 300 and following of the Federal Court Rules, 1998. This would have been an additional reason not to allow the Plaintiffs' Statement of Claim to remain, at least as such, on the court record.

Richard Morneau    

                                           Prothonotary

                                                                 FEDERAL COURT OF CANADA

                                                                              TRIAL DIVISION

Date : 20030123

Docket : T-744-02

BETWEEN:

COMMISSION SCOLAIRE DE LA POINTE DE L'ILE ET AL.

                                                                           Plaintiffs

and

MINISTER OF NATIONAL REVENUE

and

CANADA CUSTOMS AND REVENUE AGENCY ("CCRA")

                                                                           Defendants

                                REASONS FOR ORDER AND ORDER

                          FEDERAL COURT OF CANADA

                              TRIAL DIVISION

                    COUNSEL AND SOLICITORS OF RECORD

DOCKET:

STYLE OF CAUSE:

T-744-02

COMMISSION SCOLAIRE DE LA POINTE DE L'ILE ET AL.

                                  Plaintiffs

and

MINISTER OF NATIONAL REVENUE

and

CANADA CUSTOMS AND REVENUE AGENCY ("CCRA")

                                  Defendants

WRITTEN MOTION EXAMINED IN MONTREAL WITHOUT PERSONAL APPEARANCE OF THE PARTIES

REASONS FOR ORDER OF:Richard Morneau, Esq., Prothonotary

DATED:January 23, 2003

WRITTEN OBSERVATIONS BY:

SOLICITORS OF RECORD: