The Minister of National Revenue moved to strike the plaintiffs' statement of claim, which alleged that the Canada Revenue Agency (CRA) illegally imputed excessive taxable income and instituted wrongful collection measures, causing the principal plaintiff emotional distress and physical harm.
The Superior Court of Justice granted the motion, finding that it lacked jurisdiction to review tax assessments or federal administrative collection measures, which fall under the exclusive jurisdiction of the Tax Court of Canada and the Federal Court.
Furthermore, the court held that the pleadings failed to disclose a reasonable cause of action for intentional infliction of mental distress or misfeasance in public office.
The action was dismissed without leave to amend, and costs were awarded to the defendant.
