Roseland Farms Ltd. v. Canada
A-1307-92
Stone J.A.
13/12/95
5 pp.
Appeal from dismissal of application under Income Tax Act, s. 179 to hold proceedings in camera-Before Tax Court of Canada names of foreign investors in appellant corporation not publicized, but divulged to respondent- Respondent now wanting names on public record-Motions Judge holding circumstances not justifying in camera proceedings-Noting public policy strongly favouring concept judicial proceedings be conducted openly-Appeal allowed-Rule of "open court" subject to exceptions, eg. where administration of justice would be rendered impracticable by presence of public-Court must be slow to depart from principle of openness-But Motions Judge failing to give sufficient weight to unique nature of case-No prejudice to respondent if names received in camera as already disclosed in course of litigation-Reporting, assessing process under Act requiring measure of confidentiality-S. 179 mirroring recognition of need for some ongoing protection in limited circumstances-Confidentiality by itself not justifying in camera proceedings-No violence done to fundamental principle of openness where only names of investors adduced in camera, especially where already known to respondent-Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 179.