ROBERT S. CHAD v. MINISTER OF NATIONAL REVENUE
S. ROBERT CHAD
Law Firm / Organization
KPMG Law LLP
MINISTER OF NATIONAL REVENUE

Background:

  • S. Robert Chad filed a Notice of Application for a Proposed Class Proceeding against the Canada Revenue Agency (CRA), seeking an order of mandamus (a court order directing a government official to properly fulfill their official duties) regarding the handling of documents potentially protected by solicitor-client privilege.

Issues:

  1. The legitimacy of Chad's application for judicial review.
  2. Whether the Federal Court can grant the relief sought in the form of mandamus.
  3. The existence of adequate alternative legal remedies.

Court's Analysis:

  • The Minister of National Revenue filed a motion to strike Chad's application, asserting that it was improper and had no chance of success.
  • The Court evaluated the application based on several criteria, including whether it sought relief the Court could grant, whether there were alternative legal recourses, and if the application met the requirements of Rule 301(e) of the Federal Courts Rules.

Key Findings:

  1. The Court found no public legal duty for the Minister to act as proposed by Chad.
  2. Alternative legal remedies were available, including actions through the Tax Court of Canada and the Access to Information Act.
  3. Chad's application did not meet the necessary legal requirements, containing speculative allegations and lacking precise and material facts.

Conclusion:

  • The Court granted the Minister's motion to strike the application without leave to amend, finding it clearly improper and devoid of any possibility of success. Chad's application was dismissed, and costs were awarded to the Minister.
Federal Court
T-758-23
Taxation
Respondent
13 April 2023