CUSTOMS AND EXCISE
Excise Tax Act
Judicial review of decision by officials of Minister of National Revenue as to manner in which Minister would disclose confidential information to applicant—Applicant claiming manner in which Minister to affect disclosure contrary to provisions of Excise Tax Act, s. 295 as improperly discloses information about applicant—Minister deciding to disclose audit file containing information from third parties used to assess applicant’s excise tax—Minister sending letters to third parties, giving them 30 days to block release of information or consent to release; absence of response within 30 days deemed consent—Applicant complaining that, without its consent, Minister disclosing confidential information about applicant, i.e. name of applicant, existence of disputed tax assessment—Whether letters, as sent to third parties, necessary for administration, enforcement of Act or for determination of applicant’s tax liability (s. 295(5))— Information about applicant now in public domain—However, fact of disclosure not depriving it of classification of “confidential information”—Under s. 295(1), information confidential as supplied to, obtained by Minister—Minister providing no justification for disclosing applicant’s name, existence of tax dispute—Erring in method of carrying out decision to disclose—Order issued quashing part of decision to release information that disclosed information about applicant, prohibiting sending of remaining letters sent— Excise Tax Act, R.S.C., 1985, c. E‑15, s. 295.
Scott Slipp Nissan Ltd. v. Canada (Attorney General) (T‑2108‑04, 2005 FC 1479, Phelan J., order dated 1/11/05, 8 pp.)