Noble v. Canada
A-666-95 / A-665-95
Stone J.A.
1/3/96
8 pp.
Income tax-Appeal from Trial Division order (Del Zotto v. Canada (Minister of National Revenue-M.N.R.), [1995] F.C.J. No. 1359) partially lifting earlier stay order of Trial Division-In two actions, attacks made upon constitutional validity of Income Tax Act, s. 231.4-Partial lifting of stay ordered by Case Management Judge proprio motu when hearing other motion (for amendment of pleadings and consolidation of actions for trial) on basis Crown would otherwise suffer injustice not compensable in costs-Appeal allowed-Case Management Judge exceeded jurisdiction under R. 420-Federal Court Act, s. 50(3), authorizing Court to lift stays, not invoked-Considerations applicable to interlocutory injunctions (serious issue to be tried, irreparable harm and balance of convenience) apply to granting of stays and to lifting thereof-Once order for stay made, jurisdiction to lift, conferred by Act, s. 50(3), to be exercised upon motion supported by appropriate evidence showing facts upon which stay originally granted have so changed as to justify lifting or partial lifting of stay-No such evidence presented-Income Tax Act, S.C. 1970-71-72, c. 63, s. 231.4 (as enacted by S.C. 1986, c. 6, s. 121)-Federal Court Rules, C.R.C., c. 663, R. 420-Federal Court Act, R.S.C., 1985, c. F-7, s. 50(3).