The appellants commenced a civil action for misfeasance in public office against a Canada Revenue Agency investigator and the Attorney General of Canada, alleging that the investigator had intentionally sworn a false Information to Obtain search warrants.
The action was discontinued on consent during trial after the appellants failed to establish key elements of their claim.
Approximately one month later, the appellants received Notices of Reassessment from the Minister of National Revenue reversing the original tax assessment.
The appellants moved to set aside the discontinuance based on these reassessments as fresh evidence.
The motion was dismissed, and the appeal was dismissed on the grounds that the reassessments could not establish the elements of misfeasance in public office and did not meet the high threshold for setting aside a consent discontinuance.