Boudreau v. Canada (Minister of National Revenue)
Subsection 147.1(13) of the Income Tax Act precludes making Mr. O'Hara a party, and leave to intervene is denied because his participation would require filings likely to delay the scheduled hearing and the limited material submitted did not demonstrate that his intervention would assist the Court.
Source-derived case information.
- Citation
- 2007 FCA 43
- Parties
- Applicant: Suzanne Boudreau; Respondent: Minister of National Revenue; Attorney General of Canada
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 4 January 2007
- Procedural Posture
- Application for Leave to Participate / Leave to Intervene / Interlocutory Motion Decision (reasons for Order)
- Outcome
- Application for leave to participate dismissed
- Legal Topics
- Intervention, Leave to Intervene, Standing, Joinder, Income Tax Act S.147.1(13)
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Suzanne Boudreau
Applicant
Minister of National Revenue; Attorney General of Canada
Respondent
Procedural Posture
Application for Leave to Participate / Leave to Intervene / Interlocutory Motion Decision (reasons for Order)
Legal Issues
- 1 Whether Mr. Peter O'Hara could be made a party under subsection 147.1(13) of the Income Tax Act
- 2 Whether leave to intervene should be granted to Mr. O'Hara
- 3 Whether permitting intervention would require filings that would delay the scheduled hearing
Ratio Decidendi
Subsection 147.1(13) of the Income Tax Act precludes making Mr. O'Hara a party, and leave to intervene is denied because his participation would require filings likely to delay the scheduled hearing and the limited material submitted did not demonstrate that his intervention would assist the Court.
Court Disposition
Application for leave to participate dismissed
Orders
- The application by Mr. Peter O'Hara for leave to participate as a party or as an intervener is dismissed.
Full Case Text
Judgment text and source record
1 paragraphs
Boudreau v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2007-01-04 Neutral citation 2007 FCA 43 File numbers A-248-05 Decision Content Date: 20070104 Docket: A-248-05 Citation: 2007 FCA 43 Present: NOËL J.A. BETWEEN: SUZANNE BOUDREAU Applicant and MINISTER OF NATIONAL REVENUE, ATTORNEY GENERAL OF CANADA Respondents Dealt with in writing without appearance of parties. Order delivered at Ottawa, Ontario, on January 4, 2007. REASONS FOR ORDER BY: NOËL J.A. Date: 20070104 Docket: A-248-05 Citation: 2007 FCA 43 Present: NOËL J.A. BETWEEN: SUZANNE BOUDREAU Applicant and MINISTER OF NATIONAL REVENUE, ATTORNEY GENERAL OF CANADA Respondents REASONS FOR ORDER NOËL J.A. [1] This is an application by Mr. Peter O’Hara for leave to participate in the present proceeding as a party or as an intervener. [2] Given the clear language of subsection 147.1(13) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Suppl.), Mr. O’Hara cannot be made a party to the proceedings. I also do not believe that he should be granted leave to intervene. Mr. O’Hara could not speak to any issue at the hearing scheduled for January 17, 2007, without filing an intervention record. This in turn would allow the responding parties to file a respondent record, a step likely to require an adjournment. Furthermore, I am unable to conclude, from the limited material filed by Mr. O’Hara, that his intervention could be of assistance to the Court. [3] The application for leave to participate is dismissed. “Marc Noël” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-248-05 STYLE OF CAUSE: SUZANNE BOUDREAU and MINISTER OF NATIONAL REVENUE, ATTORNEY GENERAL OF CANADA MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: NOËL J.A. DATED: January 4, 2007 WRITTEN REPRESENTATIONS BY: FOR THE APPLICANT Roger Leclaire Justine Malone FOR THE RESPONDENTS SOLICITORS OF RECORD: FOR THE APPLICANT John H. Sims, Q.C. Deputy Attorney General of Canada Ottawa, Ontario FOR THE RESPONDENTS