Federal Court lacks jurisdiction to enjoin filing of Minister's certificate in tax evasion prosecution.
The appellants sought an injunction in the Federal Court Trial Division to prohibit the respondents from filing a Minister's certificate under s. 244(4) of the Income Tax Act in the Court of Sessions of the Peace.
The certificate established the date evidence came to the Minister's knowledge, which affected the limitation period for summary conviction tax evasion charges.
The Supreme Court of Canada dismissed the appeal, holding that the filing of the certificate is merely a statutory mode of proof and does not constitute an administrative decision or the exercise of a discretionary power.
Therefore, the Minister was not acting as a 'federal board, commission or other tribunal' under s. 18 of the Federal Court Act, and the Trial Division had no jurisdiction to grant the injunction.
