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The Federal Court dismissed an appeal from a prothonotary’s order striking a judicial review as premature, holding the RCMP appeal process was adequate and effective.
The appeal is dismissed because the Appeals Branch's refusal to waive interest was a discretionary, factually based decision that is reasonable under Vavilov; when the decision letter is read in context with the record, it displays sufficient transparency, intelligibility and justification, and the appellant failed to show it was unreasonable or to properly advance new delay arguments.
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The Minister’s refusal to waive interest under s.220(3.1) was not unreasonable because the CRA considered the relevant facts (including the abeyance pending Brown), provided transparent and intelligible reasons, and the decision lay within a range of acceptable discretionary outcomes; therefore the Federal Court erred in substituting its view and the appeal must be allowed.
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The Federal Court held that the IAD lacked jurisdiction to hear constitutional challenges to IRPA s. 64, and dismissed the judicial review application.
The Minister failed to act with all due dispatch by permitting a 31-month delay before commencing review of objections; s.220(3.1) applies to interest accrued during the objection stage; the delegate's denial was unreasonable for failing to consider departmental delay, so the decision is quashed and the matter remitted for reconsideration.
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