Pak...d – Tax Court of Canada places a heavy burden on those seeking a publication ban

A taxpayer, who was found in the Tax Court to have claimed expenses of what did not qualify as a business, then brought a motion for a publication ban of Masse DJ’s reasons for judgment on the basis that they contained information that would result in harm to himself, his family and the public.

In denying the motion, Campbell J applied the Dagenais/Mentuck tests of the Supreme Court under which courts will only grant publication bans where (i) “such an order is necessary in order to prevent a serious risk to the proper administration of justice because reasonably alternative measures will not prevent the risk,” and (ii) “the salutary effects of the publication ban outweigh the deleterious effects on the rights and interests of the parties and the public.” Respecting the second test, she stated:

In a self-assessing income tax system, it is particularly pertinent that the public have access to decisions of this Court, so that they can better ascertain the state of the law, particularly as it relates to issues which directly affect their daily activities. …

The earlier decision is now back on the Tax Court site.

Neal Armstrong. Summary of Pak...d v. The Queen, 2017 TCC 83 under Charter s. 2(b).