Action for damages over CRA tax processing errors and cessation of paper form mailings dismissed.
The plaintiff, a taxpayer who files paper returns, brought an action for damages against the Crown regarding the Canada Revenue Agency's processing errors and the Minister's decision to cease automatic mailing of paper tax packages.
The Court dismissed the action, finding no deliberate or unlawful fault by CRA employees, and holding that the Minister's policy decision was immune from suit.
Furthermore, the plaintiff failed to establish any violation of equality rights under the Canadian or Quebec Charters.
Untimely exemption claims made after a deemed refusal cannot restart the Privacy Commissioner complaint process.
The applicant sought judicial review of a deemed refusal by the RCMP to provide access to personal information requested under the Privacy Act.
Following the commencement of the application, the RCMP claimed an exemption.
The respondent moved to convert the application to one under section 41 of the Privacy Act and to strike it on the basis that the exemption claim had not been investigated by the Privacy Commissioner.
The Federal Court converted the application but declined to strike it, holding that an institution cannot claim an untimely exemption after a deemed refusal and a Commissioner's report to restart the process and bar the court from considering the application.
