Andison v. M.N.R.
T-473-94
Dubé J.
5/1/95
6 pp.
Application for order quashing Minister's demand pursuant to Act, s. 231.2 for production of information and documents-Lawyer applicant representing client with respect to acquisition of property-United States tax authorities seeking Minister's assistance in connection with investigation of client pursuant to Canada-U.S. Income Tax Convention, 1984 (the "Treaty"), Art. XXVII-Applicant claiming demand invalid on grounds: (1) not issued for purpose relating to administration or enforcement of Act; (2) judicial authorization not obtained for demand relating to unnamed corporation-Art. XXVII having force of law in Canada by virtue of Tax Convention Act, granting Minister legal authority to issue demand under mechanism provided for administration and enforcement of Act-Appellant notified purpose in issuing demand to assist US authorities in investigation, thus appellant not misled-Act requiring Minister to obtain judicial authorization prior to issuing demand for information or documents relating to unnamed persons-Judicial authorization required with respect to unnamed corporations to ensure s. 231.2 demand used neither as "fishing expedition" nor to determine specific taxpayers' identities-Requirement with respect to information pertaining to unnamed corporation invalid; remainder of demand valid-Income Tax Act, S.C. 1970-71-72, c. 63, s. 231.2 (as enacted by S.C. 1986, c. 6, s. 121)-Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20, Sch. I, Art. XXVII.