The applicant property management company collected rent on behalf of landlords and deposited the funds into trust accounts.
After the applicant accrued tax arrears, the respondent issued requirements to pay and garnished funds from the applicant’s bank accounts.
The applicant sought declarations in the Superior Court that the seized funds belonged to the landlords, that the respondent could not seize them, and an order requiring the return of the funds.
The court held that the substance of the relief sought amounted to injunctive relief against a federal board exercising statutory tax‑collection powers.
Under s. 18 of the Federal Court Act, such remedies fall within the exclusive jurisdiction of the Federal Court.
The Superior Court therefore lacked jurisdiction to grant the requested orders.