Montreal Aluminium Processing Ltd. v. Canada ( Attorney General )
A-671-91
Hugessen J.A.
26/10/92
7 pp.
Appeal from Trial Division decision striking out statement of claim -- MNR receiving request for information and documents concerning plaintiff company from U.S. Secretary of Treasury -- Sending plaintiff "Requirement" for production of information and documents purportedly pursuant to Income Tax Act, s. 231.2 -- Statement of claim alleging Requirement motivated by American request and designed to obtain information for use in connection with U.S. Grand Jury investigation -- Seeking declaration Requirement of no force or effect -- Scope of Canada-United States Tax Convention, 1984 and effect of implementing statute, Canada-United States Tax Convention Act, at issue -- Opening words of Requirement stating for purposes related to administration or enforcement of Income Tax Act -- Defendants admitting incorrect or misleading -- Appeal allowed -- Arguable recipient of Requirement entitled to fair notice as to purpose for which Minister purporting to exercise s. 231.2 powers -- Not obvious and beyond doubt action claiming false or misleading statement of purpose invalidating Requirement will fail -- Income Tax Act, S.C. 1970-71-72, c. 63, s. 231.2 (as enacted by S.C. 1986, c. 6, s. 121) -- Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20, Schedule I -- Federal Court Rules, C.R.C., c. 663, R. 419.