Federal Court sets hearings for human rights, civil law, tax cases

This week, hearings scheduled before the Federal Court involved matters relating to the Tax Court of Canada Act, Income Tax Act, Bills of Exchange Act, Criminal Code, Canadian Human Rights Act, Federal Courts Rules, and Civil Code of Québec.

Federal Court

The court set Penner v. His Majesty the King, T-1534-24 on Aug. 19, Monday. This claim challenged a decision of the Tax Court of Canada relating to the 2003–04 taxation years. This matter involved the Tax Court of Canada Act, 1985 and the Bills of Exchange Act, 1985.

The court scheduled the cases of Collier v. Appeal Master (Qualipu Mi'kmaq Band), T-746-21 and Collier v. Appeal Master(Qualipu Mi'kmaq Band), T-747-21 on Aug. 20, Tuesday. The two applicants in these proceedings challenged the denial of applications for recognition as founding band members.

The court set Jivraj v. Attorney General of Canada, T-98-24 on Aug. 21, Wednesday. This judicial review application challenged a decision of the Minister of National Revenue. The applicant alleged that certain common shares amounted to adequate security for departure tax under s. 220(4.5) of the Income Tax Act, 1985.

The court scheduled LIR et al c. Distribution Carflex Inc, ITA-2367-23 on Aug. 22, Thursday. This case involved a proceeding commenced by a certificate under s. 223 of the Income Tax Act and aiming to enforce a tax debt under s. 233 of the Act.

Then followed an ex parte motion seeking the lifting of the corporate veil, declarations of unenforceability, and an interim charging order under rr. 4, 136, 358, 395, and 458 of the Federal Courts Rules, SOR/98-106 and under articles of the Civil Code of Québec, 1991.

Canada’s attorney general moved under r. 369 for an order authorizing the service and filing of a supplementary affidavit and accompanying exhibits so that the court could have more documents and information relating to additional research on the judgment debtor and third parties.

Last Oct. 30, in LIR et al c. Distribution Carflex Inc, ITA-2367-23, the Federal Court dismissed the motion under r. 369 without prejudice to the federal attorney general bringing a new motion. The court found no evidence relevant to the motion and ruled that the attorney general failed to follow the proper procedure and to apply the proper legal test.

The court set Minister of National Revenue v. Attorney General of Canada, T-1323-24 on Aug. 22, Thursday. The applicant objected to the disclosure of certain information or documents subject to a court order under s. 462.48(3) of the Criminal Code, 1985.

The court scheduled Sturgess v. Elections Canada, T-2470-23 on Aug. 22, Thursday. This judicial review application challenged the Canadian Human Rights Commission’s decision dismissing the applicant’s complaint against Elections Canada under s. 44(3)(b)(i) of the Canadian Human Rights Act, 1985.