Addison & Leyen Ltd. v. Canada

Addison & Leyen Ltd. v. Canada

The Federal Court lacks jurisdiction to grant the relief sought because Parliament provided adequate alternative remedies and exclusive statutory routes (appeal to the Tax Court, deeming provision s.152(8), Ministerial fairness remedy s.220(3.1)), making the judicial review application bereft of any chance of success; the application is therefore struck under the strike-out test.

Citation
2005 FC 411
Parties
Applicants: Addison & Leyen Ltd.; Concrest Corporation Ltd.; John Joseph Dietrich; Jeannette Marie Dietrich; Rofamco Investments Ltd.; Wilfrid Daniel Roach; Helen Ann Roach; Respondents: Her Majesty the Queen in Right of Canada; The Canada Customs and Revenue Agency
Court
Federal Court
Jurisdiction
Canada
Judgment Date
29 March 2005
Procedural Posture
Judicial Review of Income Tax Assessments / Motion to Strike for Lack of Jurisdiction
Outcome
Application for judicial review struck out for lack of jurisdiction
Legal Topics
Judicial Review, Tax Assessment, Jurisdiction, Mandamus, Abuse of Process, Unreasonable Delay, Charter S.7
Source Language
English
Administrative Law Tax Law Civil Procedure Constitutional Law Judicial Review Tax Assessment Jurisdiction Mandamus +3 more

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Parties

Addison & Leyen Ltd.; Concrest Corporation Ltd.; John Joseph Dietrich; Jeannette Marie Dietrich; Rofamco Investments Ltd.; Wilfrid Daniel Roach; Helen Ann Roach

Applicants

Her Majesty the Queen in Right of Canada; The Canada Customs and Revenue Agency

Respondents

Procedural Posture

Judicial Review of Income Tax Assessments / Motion to Strike for Lack of Jurisdiction

Legal Issues

  1. 1 Whether the Federal Court has jurisdiction to grant relief to set aside section 160 Income Tax Act assessments
  2. 2 Whether adequate alternative remedies preclude judicial review under s.18.5 Federal Courts Act
  3. 3 Whether alleged abuse of process or unreasonable delay can be remedied by judicial review in Federal Court rather than by Tax Court or other statutory remedies

Ratio Decidendi

The Federal Court lacks jurisdiction to grant the relief sought because Parliament provided adequate alternative remedies and exclusive statutory routes (appeal to the Tax Court, deeming provision s.152(8), Ministerial fairness remedy s.220(3.1)), making the judicial review application bereft of any chance of success; the application is therefore struck under the strike-out test.

Court Disposition

Application for judicial review struck out for lack of jurisdiction

Orders

  • Application for judicial review struck out as bereft of any chance of success
  • No order for costs against the applicants