Nametco Holdings Ltd. v. Canada (Minister of National Revenue)
The motion to amend was dismissed because the proposed amendment would raise a new issue that was not before the Tax Court, and judicial review cannot be used to bring forward issues or evidence outside those heard by the tribunal; the applicant failed to meet the limited criteria for admitting new evidence on...
Source-derived case information.
- Citation
- 2002 FCA 149
- Parties
- Applicant: Nametco Holdings Ltd.; Respondent: The Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 24 April 2002
- Procedural Posture
- Judicial Review / Motion to Amend Notices of Application for Judicial Review
- Outcome
- Motion dismissed.
- Legal Topics
- Judicial Review, Amendment of Notices of Application, Admission of New Evidence on Review, Tribunal Jurisdiction and Procedure
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Nametco Holdings Ltd.
Applicant
The Minister of National Revenue
Respondent
Procedural Posture
Judicial Review / Motion to Amend Notices of Application for Judicial Review
Legal Issues
- 1 Whether a party may amend a notice of application for judicial review to raise an issue that was not before the tribunal under review
- 2 Whether principles governing amendment of pleadings at trial apply to judicial review applications
- 3 Whether new evidence can be admitted on judicial review and under what criteria
Ratio Decidendi
The motion to amend was dismissed because the proposed amendment would raise a new issue that was not before the Tax Court, and judicial review cannot be used to bring forward issues or evidence outside those heard by the tribunal; the applicant failed to meet the limited criteria for admitting new evidence on judicial review.
Court Disposition
Motion dismissed.
Orders
- Motion to amend the notices of application for judicial review dismissed.
Full Case Text
Judgment text and source record
1 paragraphs
Nametco Holdings Ltd. v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2002-04-24 Neutral citation 2002 FCA 149 File numbers A-729-01 Decision Content Date: 20020424 Docket: A-729-01 Neutral citation: 2002 FCA 149 CORAM: STRAYER J.A. BETWEEN: NAMETCO HOLDINGS LTD. Applicant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR ORDER STRAYER J.A. [1] The motion is dismissed to amend the notices of application for judicial review. This is not a request to clarify or amend the judicial review application itself but rather to raise a new issue that was not before the Tax Court whose decision is under review. [2] One cannot rely in such a motion on precedents involving the amendment of pleadings before or during a trial, where the trial court will ultimately have all the necessary evidence and both parties can examine or cross-examine witnesses on the amended issues. Nor is it like seeking leave to introduce new evidence on appeal. There are strict requirements for that special measure, even if it applied here (which it does not), and the applicant has not met the criteria for such introduction. Instead this is a judicial review whose purpose is to see if the tribunal whose decision is under review committed any reviewable error in the way it dealt with the case before it, not some other case it might have heard but did not. New evidence is admitted on judicial review only on occasions where it is relevant to some issue concerning the hearing procedure, or jurisdiction, of a tribunal. [3] The motion must therefore be dismissed. (s) "B.L. Strayer" J.A.