Louis Sébastien

The applicant sought an order of confidentiality and a permanent publication ban on certain financial and third-party information contained in the common evidentiary record for a judicial review application regarding Canada Revenue Agency requests for administrative assistance from foreign authorities.

The Federal Court partially granted the motion, ordering the redaction of personal identifiers such as social insurance numbers, medical information, and names of minor children.

However, the Court refused to order the confidentiality of the applicant's financial information and third-party information, finding that the open court principle outweighed the privacy interests in this case and that the information was necessary for the underlying proceeding.

The moving party sought to set aside an ex parte order authorizing the Minister of National Revenue to proceed forthwith with jeopardy collection measures under the Income Tax Act.

The Court found the moving party failed to meet his initial burden to establish reasonable grounds to doubt the necessity of the immediate collection measures.

The evidence showed the moving party lived abroad and had previously transferred substantial assets out of Canada.

The motion was dismissed with costs.

The applicant brought a motion seeking further responses to undertakings given by an auditor during cross-examination on an affidavit.

The applicant argued that the documents provided in response referenced other undisclosed documents.

The Court dismissed the motion, finding that the provided documents were self-contained, fulfilled the specific undertakings given, and the auditor had not undertaken to produce every referenced document.