Canada (National Revenue) v. Moise

Canada (National Revenue) v. Moise

The motion is dismissed because the moving party failed to meet the initial evidentiary burden to establish reasonable grounds to doubt that the s.225.2(2) jeopardy test was met; evidence before the Court (transfers abroad, residence abroad, inconsistent affidavits, available bank funds) supported the original authorization, so no further justification from the Minister was required.

Citation
2021 FC 452
Parties
Respondent Applicant: Minister of National Revenue; Moving Party Respondent: Andrei Octav Moise
Court
Federal Court
Jurisdiction
Canada
Judgment Date
17 May 2021
Procedural Posture
Authorization Review (ita S.225.2(8)) / Motion to Set Aside Ex Parte Authorization (post Authorization Review)
Outcome
Motion to set aside authorization dismissed; costs awarded to respondent-applicant.
Legal Topics
Jeopardy Collection Orders, Ex Parte Authorization, Review Under S.225.2(8) ITA, Burden of Proof, Collection Measures
Source Language
English
Taxation Administrative Law Civil Procedure Jeopardy Collection Orders Ex Parte Authorization Review Under S.225.2(8) ITA Burden of Proof Collection Measures

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Parties

Minister of National Revenue

Respondent Applicant

Andrei Octav Moise

Moving Party Respondent

Procedural Posture

Authorization Review (ita S.225.2(8)) / Motion to Set Aside Ex Parte Authorization (post Authorization Review)

Legal Issues

  1. 1 Whether the taxpayer met the initial burden under s.225.2(8) to show reasonable grounds to doubt that the s.225.2(2) jeopardy test was met
  2. 2 What evidence is sufficient at the initial stage to require the Minister to justify an ex parte jeopardy collection authorization

Ratio Decidendi

The motion is dismissed because the moving party failed to meet the initial evidentiary burden to establish reasonable grounds to doubt that the s.225.2(2) jeopardy test was met; evidence before the Court (transfers abroad, residence abroad, inconsistent affidavits, available bank funds) supported the original authorization, so no further justification from the Minister was required.

Court Disposition

Motion to set aside authorization dismissed; costs awarded to respondent-applicant.

Orders

  • Motion to set aside the order dated June 19, 2018 dismissed
  • Costs in the amount of $4,350.00 payable by Andrei Octav Moise to the Minister of National Revenue