CUSTOMS AND EXCISE
Excise Tax Act
Application for order requiring respondent to provide to applicant information, documents set out in requirement issued pursuant to Excise Tax Act, R.S.C., 1985, c. E-15 (ETA), s. 289.1(1)—Amex declining to process requirement on basis documents, information relating to unnamed person, judicial authorization required pursuant to ETA, ss. 289(2),(3)—S. 289 similar to Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 231.2—Artistic Ideas Inc. v. Canada (Customs and Revenue Agency), 2005 FCA 68 applied—Where unnamed persons not under investigation, judicial authorization not necessary—This interpretation reinforced by Redeemer Foundation v. Canada (National Revenue), 2008 SCC 46—Application allowed.
Canada v. Amex Bank of Canada (T-2208-07, 2008 FC 972, Frenette D.J., judgment dated August 27, 2008, 26 pp.)