Veale v. M.N.R.
T-159-97
Dubé J.
13/1/98
4 pp.
Applicant requesting documents, statistics made under fairness legislation to show Penticton office in British Columbia applies legislation in manner not consistent with other districts across country-Minister objected to providing material relating to taxpayers other than applicant on grounds material irrelevant, confidential-RR. 1612, 1613 may not be used to obtain disclosure of confidential information provided to board, by third party, without notice to third party-No statistical information showing how fairness legislation is working across country-In absence of such statistics, providing case material on Canada-wide basis would be massive undertaking applicant cannot impose upon respondent under RR. 1612, 1613-Income Tax Act, s. 241 prohibiting any official from providing taxpayer information to any person-Under s. 241(2), no official shall be required in connection with legal proceeding to produce evidence relating to taxpayer information-To prepare, produce generalized sample case material would go beyond what F.C.A. required in Quebec Ports Terminals Inc. v. Canada (Labour Relations Board) (1993), 17 Admin. L.R. (2d) 16, when considering RR. 1612, 1613-Purpose of fairness legislation to allow for discretionary decisions to be made on individual circumstances of each case-Respondent need only provide applicant with existent relevant material in own taxpayer's file-Federal Court Rules, C.R.C., c. 663, RR. 1612 (as enacted by SOR/92-43, s. 19), 1613 (as enacted idem)-Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 241(1),(2).