Joyal,
J.:—This
matter
concerns
an
ex
parte
application
by
the
plaintiffs
for
an
order
for
service
ex
juris
on
two
named
defendants
residing
in
Seattle,
Washington,
namely,
Reginald
H.
Norberg
and
Donald
J.
Sasnett.
These
two
persons
are
described
in
the
plaintiffs’
statement
of
claim
as
Special
Agent
and
Internal
Revenue
Agent,
respectively,
of
the
Internal
Revenue
Service
of
the
Government
of
the
United
States
of
America
and
to
whom
all
the
other
defendants
named
in
the
statement
of
claim
have
allegedly
transmitted
tax
information
supplied
by
the
plaintiffs
to
the
Crown
for
tax
purposes.
The
plaintiffs
contend,
among
other
things,
that
the
communication
of
this
information
is
in
flagrant
disregard
of
section
241
of
the
Income
Tax
Act.
I
am
not
persuaded
that
this
is
a
proper
case
for
the
order
asked
pursuant
to
Rule
307
of
the
Rules
of
this
Court.
I
have
carefully
read
the
statement
of
claim
as
well
as
the
affidavit
in
support
of
the
motion
for
the
ex
juris
order.
I
interpret
the
plaintiffs’
case
as
one
for
redress
against
the
Crown
and
its
named
servants
for
the
allegedly
unlawful
disclosure
of
confidential
tax
information.
I
fail
to
see
any
grounds
of
redress
against
the
defendants,
Norberg
and
Sasnett,
for
having
received
it.
Furthermore,
the
several
prayers
for
relief
substantially
in
the
form
of
declaratory
orders
are
directed
to
the
Crown
and
its
servants
for
the
allegedly
illegal
disclosure
to
United
States
authorities
of
confidential
tax
information
relating
to
the
plaintiffs.
Although
damages
are
claimed
against
“the
Defendants"
generally,
I
fail
at
this
stage
to
see
where
the
defendants,
Norberg
and
Sasnett,
could
be
held
accountable
for
a
breach
of
a
Canadian
statute.
On
the
facts
disclosed
in
the
statement
of
claim
and
which,
for
purposes
of
this
application
I
must
presume
to
be
true,
the
defendants
Norberg
and
Sasnett
would
not
be
answerable
to
the
provisions
of
the
Income
Tax
Act
on
which
the
plaintiffs’
claim
is
substantially
based.
I
should,
therefore,
deny
the
plaintiffs’
application
for
an
ex
parte
order
for
service
ex
juris
on
the
defendants,
Norberg
and
Sasnett,
without
prejudice
to
the
plaintiffs
applying
again
upon
more
substantial
grounds.
There
should
be
an
order
as
to
costs.
Application
denied.
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