McGillis,
J.
(orally):—The
defendant,
Her
Majesty
The
Queen,
has
brought
a
motion
to
strike
out
the
statement
of
claim
filed
by
James
Weiten,
on
the
basis
that
he
does
not
have
standing
to
bring
the
action,
or
alternatively,
that
no
reasonable
cause
of
action
exists.
Background
The
plaintiff,
James
Weiten,
has
filed
a
statement
of
claim
in
which
he
appears
to
seek
a
declaration
that
an
official
of
the
Department
of
National
Revenue
has
unlawfully
exercised
his
powers
under
the
former
section
63
of
the
Excise
Tax
Act,
R.S.C.
1985,
c.
E-15.
According
to
Mr.
Weiten,
this
alleged
unlawful
exercise
of
powers
by
this
individual
has
resulted
in
the
collection
of
excess
sums
of
money
totalling
at
least
one
billion
dollars
from
the
purchasers
of
goods.
He
claims
that
these
moneys
have
been
and
continue
to
be
held
by
the
companies
which
collected
the
excess
amounts.
In
his
statement
of
claim,
Mr.
Weiten
requests
various
heads
of
relief,
including
a
refund
of
one
billion
dollars
on
behalf
of
all
purchasers
from
whom
excess
sums
of
money
were
collected
as
a
result
of
the
unlawful
application
of
section
63
of
the
Excise
Tax
Act.
He
also
requests
that
disciplinary
action
and
criminal
charges
be
instituted
against
senior
officials
of
the
Department
of
National
Revenue,
and
a
thorough
investigation
and
audit
be
conducted
by
an
independent
authority.
Issue
Whether
Mr.
Weiten
has
standing
to
bring
the
action,
or
whether
a
reasonable
cause
of
action
exists.
The
Position
of
Her
Majesty
The
Queen
Counsel
for
the
Attorney
General
of
Canada
submits
that
the
statement
of
claim
may
properly
be
characterized
as
a
class
action
suit
brought
on
behalf
of
all
purchasers
of
goods
from
whom
excess
sums
of
money
were
collected
under
the
Excise
Tax
Act
by
manufacturers
and
producers.
Mr.
Weiten
has
no
standing
to
bring
the
action,
and
no
reasonable
cause
of
action
was
disclosed.
The
Position
of
plaintiff,
James
Weiten
Mr.
Weiten
has
argued
essentially
that
he
has
the
standing
to
bring
this
action,
and
as
a
senior
official
in
the
Department
of
National
Revenue,
he
has
an
obligation
to
do
so.
Analysis
It
is
unnecessary
for
me
to
determine
the
issue
of
standing
in
this
case,
as
I
have
concluded
that
the
statement
of
claim
discloses
no
cause
of
action
against
Her
Majesty
The
Queen.
Mr.
Weiten
has
brought
his
action
against
Her
Majesty
The
Queen,
and
yet
it
is
clear
from
a
review
of
his
written
materials,
and
from
his
submissions
made
here
in
Court
today,
that
the
moneys
allegedly
collected
from
the
purchasers
of
goods
have
been
held
and
continue
to
be
held
by
the
companies
who
collected
these
sums
of
money.
As
a
result,
no
effective
relief
could
be
obtained
from
Her
Majesty
The
Queen
in
relation
to
alleged
overpayment
of
money
under
the
Excise
Tax
Act.
He
has
also
sought
in
his
statement
of
claim
relief
which
includes
disciplinary
action
against
senior
Departmental
officials,
and
he
requests
that
independent
investigations
and
audits
occur.
It
is
clearly
beyond
the
authority
of
this
Court
to
order
that
relief.
As
a
result,
I
am
striking
the
statement
of
claim
on
the
basis
that
it
discloses
no
reasonable
cause
of
action.
Even
if
I
am
wrong
on
this
basis,
I
would
also
have
concluded
that
Mr.
Weiten
does
not
have
standing
to
bring
the
action
either
on
the
basis
of
the
public
interest
standing,
or
in
his
capacity
as
the
litigant.
The
application
is
therefore
granted,
with
costs.
Application
granted.
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