Laskin,
CJ:—The
issue
in
this
appeal
is
whether
the
revenue
authorities
of
the
Government
of
Canada
are
obliged
or
can
be
compelled
to
disclose
the
address
of
a
taxpayer
to
the
appellant
who
was
awarded
custody
of
her
children
as
against
the
taxpayer,
her
former
husband,
he
having
abducted
the
two
children
and
his
whereabouts
being
unknown.
Lerner
J
made
an
order
for
disclosure,
notwithstanding
the
provisions
of
subsections
241(1)
and
(2)
of
the
Income
Tax
Act,
SC
1970-71-72,
c.
63,
as
amended.
His
order
was
set
aside
by
the
Ontario
Court
of
Appeal
in
unanimous
reasons
given
for
the
Court
by
MacKinnon,
ACJ.
Sympathetic
though
one
is
inclined
to
be
to
the
appellant’s
plight,
the
Statutory
provisions
above-mentioned
for
non-disclosure,
in
connection
with
any
legal
proceedings
of
a
civil
character,
do
not
give
any
power
to
a
Court
to
qualify
them,
nor
do
the
exceptions
set
out
in
paragraph
241(4)(c)
assist
the
appellant.
MacKinnon,
ACJ
has
dealt
fully
with
the
issues
that
arise
in
the
appeal
and
no
ground
has
been
shown
to
depart
from
his
reasons
and
conclusion.
I
would,
accordingly,
dismiss
the
appeal.
There
will
be
no
order
as
to
costs.
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