When the Procedural Vehicle Used Hides the True Nature of the Legal Recourse

By Sarah D. PinsonnaultIt is always important to look past the wording of the conclusions sought in an introductory motion and analyse the true nature of the legal action as a whole. In Rosenberg c. Agence du revenu du Canada, 2014 QCCA 1651, a motion to homologate a transaction presented before the Superior Court was ultimately deemed a legal proceeding that sought court orders to prevent the Canada Revenue Agency (“CRA”) from performing any inquiries into the Appellant’s tax affairs and potentially reassessing him. Given that this type of action falls within exclusive jurisdiction of the Federal Court under s. 18 of the Federal Courts Act, the Court of Appeal confirmed that the Superior Court had no jurisdiction over the matter. ContextIn February 2010, the Appellant and the CRA entered into an agreement whereby the CRA essentially reported that it was satisfied with the information the Appellant provided and agreed… Lire la suite