Muller v. Canada (National Revenue)
The Federal Court of Appeal upheld the Federal Court's interpretation that ss.231.1(1) and (3) of the Income Tax Act authorize inspection and examination of electronic records seized from a taxpayer, and found no reviewable error in the lower court's dismissal of the motion to set aside the ex parte order and warrant.
Source-derived case information.
- Citation
- 2016 FCA 260
- Parties
- Appellant: Patrick Muller; Respondent: The Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 24 October 2016
- Procedural Posture
- Appeal / Dismissal of Appeal From Federal Court Decision (motion to Set Aside Ex Parte Order and Warrant)
- Outcome
- Appeal dismissed
- Legal Topics
- Interpretation of Income Tax Act S.231.1, Inspection of Electronic Records, Ex Parte Orders and Warrants, Judicial Review of Statutory Interpretation
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Patrick Muller
Appellant
The Minister of National Revenue
Respondent
Procedural Posture
Appeal / Dismissal of Appeal From Federal Court Decision (motion to Set Aside Ex Parte Order and Warrant)
Legal Issues
- 1 Whether subsections 231.1(1) and (3) of the Income Tax Act authorize inspection and examination of electronic records seized from a taxpayer
- 2 Whether the Federal Court erred in refusing to set aside an ex parte order and warrant authorizing examination of computers
Ratio Decidendi
The Federal Court of Appeal upheld the Federal Court's interpretation that ss.231.1(1) and (3) of the Income Tax Act authorize inspection and examination of electronic records seized from a taxpayer, and found no reviewable error in the lower court's dismissal of the motion to set aside the ex parte order and warrant.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed
- No order as to costs
Full Case Text
Judgment text and source record
1 paragraphs
Muller v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2016-10-24 Neutral citation 2016 FCA 260 File numbers A-179-15 Decision Content Date: 20161024 Docket: A-179-15 Citation: 2016 FCA 260 CORAM: NADON J.A. GAUTHIER J.A. TRUDEL J.A. BETWEEN: PATRICK MULLER Appellant and THE MINISTER OF NATIONAL REVENUE Respondent Heard at Montréal, Quebec, on October 24, 2016. Judgment delivered from the Bench at Montréal, Quebec, on October 24, 2016. REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. Date: 20161024 Docket: A-179-15 Citation: 2016 FCA 260 CORAM: NADON J.A. GAUTHIER J.A. TRUDEL J.A. BETWEEN: PATRICK MULLER Appellant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on October 24, 2016). NADON J.A. [1] This is an appeal from a decision of Mr. Justice de Montigny of the Federal Court (as he then was) dated March 2, 2015 (2015 FC 262) wherein he dismissed the appellant’s motion which sought to set aside an order and warrant issued ex parte by the Federal Court on October 3, 2011, as amended on July 17, 2012, which allowed the respondent to inspect the contents of computers, seized in the appellant’s home, for the purposes of tax collection and audit. [2] We have not been persuaded that, in so concluding, Mr. Justice de Montigny made a reviewable error. More particularly, it is our view that he correctly interpreted subsections 231.1(1) and (3) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) as allowing the inspection and examination of electronic records held by a taxpayer. [3] Consequently, substantially for the reasons given by Mr. Justice de Montigny, the appeal will be dismissed. As neither party is seeking costs in this appeal, no order as to costs will be made. “M. Nadon” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD Docket: A-179-15 (APPEAL FROM AN ORDER OF THE FEDERAL COURT DATED MARCH 2, 2015, DOCKET NO. T‑1614‑11) STYLE OF CAUSE: PATRICK MULLER v THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: October 24, 2016 REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. GAUTHIER J.A. TRUDEL J.A. DELIVERED FROM THE BENCH BY: NADON J.A. APPEARANCES: Jacqueline Sanderson For The Appellant Louis Sébastien For The Respondent SOLICITORS OF RECORD: Jacqueline Sanderson Carignan (Quebec) For The Appellant William F. Pentney Deputy Attorney General of Canada For The Respondent