The Minister of National Revenue moved to strike the plaintiffs' claims challenging third-party information requirements issued under the Income Tax Act.
The plaintiffs alleged the requirements were improperly issued to gather evidence for an ongoing tax evasion investigation, contrary to R. v. Jarvis.
The plaintiffs also sought declarations that statutory provisions allowing the sharing of audit information with law enforcement violate their Charter rights.
The Court found the pleadings alleging an improper predominant purpose were sufficient to survive a motion to strike, but struck the broad, hypothetical Charter challenges regarding information sharing as bereft of factual basis.
