M.N.R. v. Sand Exploration Ltd.

T-243-95

Rothstein J.

6/6/95

Application for order suspending operation of order pursuant to Income Tax Act, s. 231.2 on ground appeal of s. 231.2 order pending-S. 231.2 requiring respondents to provide information relating to unnamed persons-Stay of execution requiring: (1) serious issue; (2) irreparable harm; and (3) balance of convenience-No evidence filed in support of these considerations-Respondent contending serious issue and irreparable harm requirements obvious-Assertions in a motion not constituting evidence-Irreparable harm requiring cogent evidence-Fact refusal to grant stay rendering appeal nugatory not synonymous with irreparable harm-Evidence of irreparable harm must be clear and not speculative-Application dismissed for lack of evidence-Income Tax Act, S.C. 1970-71-72, c. 63, s. 231.2 (as enacted by S.C. 1986, c. 6, s. 121).