[2012] 3 F.C.R. D-9
FEDERAL COURT JURISDICTION
Appeals from Federal Court decision allowing taxpayers’ appeals from Prothonotary’s decision striking out notices of application challenging issuance of search warrants under Criminal Code, R.S.C., 1985, c. C-46, s. 487 in the course of investigating criminal offences under Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, Excise Tax Act, R.S.C., 1985, c. E-15—Prothonotary finding that search warrants administrative, procedural step, not subject to review; that provincial courts constituting proper forum to challenge warrants since search warrants in question issued thereby—Federal Court finding that what taxpayers really challenging not issuance of search warrants, but Canada Revenue Agency’s policy of applying for search warrants under Criminal Code, s. 487 as opposed to Income Tax Act, s. 231.3—Federal Court thus finding matter falling within expanding notion of what can be judicially reviewed under Federal Courts Act, R.S.C., 1985, c. F-7—Doctrine of collateral attack applying with full force herein—Search warrants orders having to be challenged in forum where made using procedure available therein—Federal Court erring in law by not giving effect to doctrine of collateral attack in deciding whether taxpayers’ notices of application should be allowed to proceed—Appeals allowed.
Siggelkow v. Canada (Attorney General) (A-267-11, 2012 FCA 123, Pelletier J.A., judgment dated April 24, 2012, 8 pp.)