Louis-Frédérick Côté

The applicant sought judicial review of a Canada Revenue Agency request for information issued during an ongoing tax audit regarding offshore holdings.

The applicant alleged the audit was a disguised criminal investigation, violating Charter rights.

The respondent moved to strike the application as bereft of any possibility of success.

The Federal Court granted the motion to strike, concluding the applicant pleaded no material facts supporting the claim that the CRA had crossed the Rubicon into a penal investigation, and characterized the application as an improper attempt to bypass the Access to Information Act to obtain the CRA's file during an active audit.

The applicant taxpayer sought judicial review of a request for information issued by the CRA during an ongoing tax audit.

The applicant alleged the CRA was improperly conducting a criminal investigation under the guise of a civil audit to obtain self-incriminating information.

The respondent Attorney General moved to strike the application on the basis that it was bereft of any possibility of success.

The Federal Court granted the motion, concluding that the applicant failed to plead material facts supporting the claim of an ongoing criminal investigation, characterizing the application as a speculative fishing expedition seeking to circumvent the Access to Information Act.