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The Federal Court struck Roger Bennettâs 2024 claim as an abuse of process and for failing to disclose a reasonable cause of action, without leave to amend.
Motion dismissed because the seized documents were obtained pursuant to valid search warrants that were not challenged, the case involved civil reassessments (s.7 not engaged), applicants failed to demonstrate a reasonable expectation of privacy in the seized emails and files which related to tax transactions, and binding and persuasive authorities permit CRA use of lawfully seized criminal investigation materials for related civil tax enforcement when Jarvis principles are respected; exclusion under s.24(2) was not warranted.
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Les demandes fondĂ©es sur Jarvis survivent au rejet, mais les larges contestations constitutionnelles de lâĂ©change dâinformation sous la LIR sont radiĂ©es faute de faits matĂ©riels.
The court struck the claim against Jack DeWitte, holding it disclosed no reasonable cause of action in defamation, negligence, Charter, or related claims.
The appeal is dismissed because the Minister's delegate reasonably concluded the appellant's VDP disclosure was incomplete and material omissions justified denial of VDP relief; the CRA was entitled to presume the appellant had the benefit of counsel so no heightened duty to individually warn arose; the third-level reviewer had adequate material (including a detailed Voluntary Disclosure Report) and the trial judge's credibility findings and reasonableness assessment cannot be displaced on appeal.
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An interim stay of the execution of the information requirement is warranted because the appellant raised a serious arguable issue that the requirement may be used to gather incriminating evidence, irreparable harm would result by rendering the appeal moot if information were produced, and the balance of convenience favours a stay given the Minister can assess by assumption and is not irreparably prejudiced by delay.
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