Recent Developments

Vancouver lawyers Dan Kiselbach, Cheryl Teron and Brendan Burns, and in-house counsel for Lordco Parts Ltd., Tara Hammer, recently won a major Income Tax Act victory in the Federal Court.

In The Minister of National Revenue v. Lordco Parts Ltd. (T-248-11) the Federal Court cancelled an authorization which the Court had granted to Minister of National Revenue after hearing an ex parte application. The authorization required Lordco to provide the names of almost 1000 of their customers to the Canada Revenue Agency in order to audit the customers. The court cancelled the authorization because the Minister failed to provide full and frank disclosure of information at the time that the Minister sought the authorization, and this failure undermined the court’s function. The court also granted costs against the Minister.