INCOME TAX |
Practice |
M.N.R. v. Toronto Dominion Bank
A-71-04
2004 FCA 359, Décary J.A.
25/10/04
5 pp.
Appeal from Federal Court refusal to allow Minister of National Revenue (appellant) to ask Toronto Dominion Bank (respondent) to provide information relating to unnamed person under Income Tax Act, s. 237.1--During investigation, Minister learning tax debtor had received cheque for $10,000 payable to him and tax debtor endorsing, depositing cheque in account at Bank--Appellant sending Bank requirement for information, Bank categorically refusing to comply-- Requested information in dispute: name of holder of account and any other information by which holder may be identified --S. 231.1(2) applicable since respondent "third party" required to provide information and holder of account "unnamed person" concerned in information--Accordingly, prior judicial authorization required--Appellant's argument could act without judicial authorization because, without knowing account holder, could not satisfy s. 231.2(3)(b) requirements by saying information required to verify compliance by account holder with any duty or obligation under Act, rejected--Purpose of s. 231.2(2) to protect both third party, person concerned--Person concerned entitled to have privacy respected to extent provided by law--Parliament limiting Minister's power and requiring Minister to obtain prior judicial authorization, once conditions mentioned in s. 231.2(3)(a), (b) met, specifically to achieve two-fold objective--Accepting appellant's interpretation of s. 231.2 would invalidate s. 231.2(2), (3) since appellant would obtain under s. 231.2(1) information concerning unidentified persons once appellant not investigating or saying not investigating those persons-- Purpose of s. 231.2(2), (3) to protect unidentified persons not being investigated while making possible, in interests of justice, collection of information on persons in fact under investigation--Appeal dismissed-- Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, ss. 231.2, 237.1.