Susan J. Serena

The appellant, who was awarded custody of her children, sought an order compelling Revenue Canada to disclose the address of her former husband, who had abducted the children.

The Supreme Court of Canada dismissed the appeal, holding that the statutory confidentiality provisions in section 241 of the Income Tax Act preclude disclosure in civil proceedings.

The Court found no power to qualify these provisions and noted that the exceptions in section 241(4)(c) did not apply.

The appellant, who had been awarded custody of her children, sought to locate them after they were abducted by her husband.

She obtained an order directing the respondent telecommunications company to provide telephone records to the court under s. 26 of the Family Law Reform Act, 1978.

The Court of Appeal set aside the order.

The Supreme Court of Canada dismissed the appeal, holding that the order went beyond the scope of the statutory authority and the inherent powers of the court, taking on an inquisitional nature beyond the traditional role of courts in inter partes proceedings.