Hugessen
J.A.
(orally):—The
applicant
has
satisfied
me
as
to
all
three
branches
of
the
test
in
Attorney
General
(Manitoba)
v.
Metropolitan
Stores,
[1987]
1
S.C.R.
110,
38
D.L.R.
(4th)
321.
The
application
is
not
frivolous
and
raises
questions
for
decision
which
are,
in
my
view,
serious.
I
am
not
persuaded
that
irreparable
harm
to
the
applicant
can
be
avoided
at
this
stage
other
than
by
a
stay
order.
The
somewhat
sedate
pace
at
which
the
Minister
has
moved
both
before
and
after
the
initiation
of
the
inquiry
under
section
231.4
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act")
does
not
persuade
me
that
the
balance
of
convenience
favours
him
or
that
the
public
interest
in
the
prosecution
of
crime
outweighs
the
potential
injury
to
the
applicant.
Accordingly,
proceedings
before
the
respondent
Watson
will
be
stayed
until
final
judgment
on
the
application
for
judicial
review
herein.
Stay
granted.
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