De
Blois
J.:
The
Court
is
dealing
with
a
motion
for
a
declaratory
judgment
under
articles
453
et
seq.
C.C.P.
in
which
the
applicant
requests
a
declaration
that
subsections
231.2(2)
and
(3)
of
the
Income
Tax
Act
R.S.C.
1952,
c.
148,
as
amended,
are
null
and
of
no
force
or
effect
because
they
violate
section
8
of
the
Canadian
Charter
of
Rights
and
Freedoms.
Article
453
of
the
Code
of
Civil
Procedure
reads
as
follows:
Any
person
who
has
an
interest
in
having
determined
immediately,
for
the
solution
of
a
genuine
problem,
either
his
status
or
any
right,
power
or
obligation
which
he
may
have
under
a
contract,
will
or
any
other
written
instrument,
statues,
order
in
council,
or
resolution
or
by-law
of
a
municipality,
may,
by
motion
to
the
court,
ask
for
a
declaratory
judgment
in
that
regard.
The
Court
has
this
very
day
ruled
on
the
applicant’s
application
for
review
by
cancelling
the
judicial
authorization
granted
pursuant
to
subsection
231.2(3)
of
the
Income
Tax
Act
and
there
is
accordingly
no
need
to
rule
on
the
motion
for
a
declaratory
judgment
or
on
the
constitutionality
of
the
provision
in
question
due
to
the
cancellation
of
the
authorization
and
the
fact
that
the
applicant
has
no
genuine
and
immediate
problem
in
that
regard.
FOR
THESE
REASONS,
THE
COURT:
DISMISSES
the
applicant’s
motion
for
a
declaratory
judgment
without
costs.
Motion
dismissed.
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