Armstrong v. The Queen

Armstrong v. The Queen

The court granted Cango leave to intervene as a friend of the Court but denied the applicant's motion to waive the implied undertaking because, on a balance of probabilities, the asserted public interest in permitting use of the discovery materials in collateral litigation did not outweigh the privacy and litigation-efficiency interests the implied undertaking protects.

Citation
2013 TCC 59
Parties
Appellant/applicant: David Armstrong; Respondent/respondent on the Motion: Her Majesty the Queen; Applicant (seeking Leave to Intervene): Cango Inc.
Court
Tax Court of Canada
Jurisdiction
Canada
Judgment Date
13 October 2011
Procedural Posture
Tax Court Appeal Under the Income Tax Act / Motions in Writing Regarding Waiver of Implied Undertaking and Leave to Intervene (decided)
Outcome
Motion for leave to intervene granted; motion for waiver of the implied undertaking denied; no costs awarded.
Legal Topics
Implied Undertaking (deemed Undertaking), Waiver of Implied Undertaking, Leave to Intervene, Use of Discovery Materials in Collateral Litigation, Voluntary Disclosure to CRA, Net Worth Assessment
Source Language
English
Tax Law Civil Procedure Evidence Privacy Law Discovery Procedure Implied Undertaking (deemed Undertaking) Waiver of Implied Undertaking Leave to Intervene +3 more

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Parties

David Armstrong

Appellant/applicant

Her Majesty the Queen

Respondent/respondent on the Motion

Cango Inc.

Applicant (seeking Leave to Intervene)

Procedural Posture

Tax Court Appeal Under the Income Tax Act / Motions in Writing Regarding Waiver of Implied Undertaking and Leave to Intervene (decided)

Legal Issues

  1. 1 Whether the court should waive the implied undertaking permitting use of discovery materials from the Tax Court proceedings in separate Ontario civil actions
  2. 2 Whether Cango Inc. should be granted leave to intervene as a friend of the Court in the motion regarding waiver of the implied undertaking

Ratio Decidendi

The court granted Cango leave to intervene as a friend of the Court but denied the applicant's motion to waive the implied undertaking because, on a balance of probabilities, the asserted public interest in permitting use of the discovery materials in collateral litigation did not outweigh the privacy and litigation-efficiency interests the implied undertaking protects.

Court Disposition

Motion for leave to intervene granted; motion for waiver of the implied undertaking denied; no costs awarded.

Orders

  • Cango Inc. is granted leave to intervene as a friend of the Court for the purpose of assisting the Court on the motion regarding waiver of the implied undertaking.
  • The motion of David Armstrong for an order waiving the implied undertaking and permitting use of discovery documents and information in separate Ontario proceedings is denied.