Budget Propane Corp. v. Canada (Minister of National Revenue)

Budget Propane Corp. v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2002-02-05 Neutral citation 2002 FCA 51 File numbers A-648-00 Notes Digest Decision Content Date: 20020206 Docket: A-648-00 Neutral citation: 2002 FCA 51 CORAM: RICHARD C.J. EVANS J.A. MALONE J.A. BETWEEN: BUDGET PROPANE CORPORATION Applicant - and - THE MINISTER OF NATIONAL REVENUE AND MORLEY RAYMER Respondents Heard at Toronto, Ontario, Tuesday, February 5, 2002. Judgment delivered from the Bench at Toronto, Ontario, on Tuesday, February 5, 2002 REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A. Date: 20020206 Docket: A-648-00 Neutral citation: 2002 FCA 51 CORAM: RICHARD C.J. EVANS J.A. MALONE J.A. BETWEEN: BUDGET PROPANE CORPORATION Applicant - and - THE MINISTER OF NATIONAL REVENUE AND MORLEY RAYMER Respondents REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario on Tuesday, February 5, 2002) EVANS J.A. [1] In the course of an appeal against a decision of the Minister of National Revenue that Morley Raymer was an employee of the applicant for pensionable employment and employment insurance purposes from October 21,1996 to August 31, 1998, the applicant brought a motion in the Tax Court for an order that Mr. Raymer, an intervener in the appeal, produce income tax returns that he had filed with the Minister for the years 1996 to 1999 inclusive. [2] Mr. Raymer refused to produce either his personal income tax returns or those of MR Enterprises, a business that he owned and operated. In an order dated October 24, 2000, the Tax Court Judge refused the order sought. [3] The applicant has applied to this Court for judicial review of that order and has requested the Court to order Mr. Raymer to produce the returns. The respondent Minister maintains that there is no indication that the Minister's assumptions were based on information contained in the tax returns and that they are irrelevant to the applicant's appeal. [4] We agree with the Tax Court Judge that, since Mr. Raymer was an intervener, he was not a party to the appeal and that consequently subsection 18(1) of the Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act, SOR/98-8, is of no assistance to the applicant. [5] Counsel for the applicant was not able to bring to the Court's attention any case law or statute authorizing the Tax Court to order an intervener to produce his or her tax returns. Canada (Attorney General) v. Bassermann, (1994) 114 D.L.R. (4th) 104 (F.C.A.) concerned a refusal by the Minister of National Revenue to produce tax returns of a non-party. In the case at bar, the applicant has not sought production from the Minister, although the Minister has indicated that he would not disclose them because Mr. Raymer has not consented and they are not relevant to the appeal. However, as the Tax Court Judge pointed out in his reasons, other avenues may be open to the applicant for obtaining the income tax returns that it is seeking. [6] The application for judicial review will be dismissed, with costs for one counsel in any event of the cause. "John M. Evans" J.A. FEDERAL COURT OF CANADA Names of Counsel and Solicitors of Record DOCKET: A-648-00 STYLE OF CAUSE: BUDGET PROPANE CORPORATION Applicant - and - THE MINISTER OF NATIONAL REVENUE AND MORLEY RAYMER Respondents DATE OF HEARING: TUESDAY, FEBRUARY 5, 2002 PLACE OF HEARING: TORONTO, ONTARIO REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A. DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON TUESDAY, FEBRUARY 5, 2002. APPEARANCES BY: Ms. Samantha Callow For the Applicant Ms. Marie-Therese Boris For the Respondents SOLICITORS OF RECORD: 40 Isabella Street Suite 401 Toronto, Ontario M4Y 1N1 For the Applicant Morris Rosenberg Deputy Attorney General of Canada For the Respondents FEDERAL COURT OF APPEAL Date: 20020206 Docket: A-648-00 BETWEEN: BUDGET PROPANE CORPORATION Applicant - and - THE MINISTER OF NATIONAL REVENUE AND MORLEY RAYMER Respondents REASONS FOR JUDGMENT OF THE COURT