A-347-75
Sales & Armand Limited, Bernard J. Bright and
Ivan R. Sales (Applicants)
v.
His Honour Judge T. J. Jacob (Respondent)
Court of Appeal, Pratte and Le Dain JJ. and
MacKay D.J.—Toronto, October 29, 1975.
Judicial review—Income tax—Order of County Court Judge
approving authorization of Director of Special Investigation
Division validly made—No conflict between s. 231(4) of
Income Tax Act and s. 2(e) of the Canadian Bill of Rights—
Income Tax Act, S.C. 1970-71-72, c. 63, s. 231(4)—Canadian
Bill of Rights, S.C. 1960, c. 44, s. 2(e)—Federal Court Act, s.
28.
APPLICATION.
COUNSEL:
J. A. Giffen, Q.C., for applicants.
M. J. Bonner for respondent.
SOLICITORS:
Giffen, Pensa, London, Ontario, for
applicants.
Deputy Attorney General of Canada for
respondent.
The following are the reasons for judgment of
the Court delivered orally in English by
PRATTE J.: We are all of opinion that the
application should be dismissed.
As I have already said, the affidavit filed in
support of the application made to Judge Jacob
was, in our view, a valid affidavit, the content of
which was sufficient to support the order that he
made.
It is also our opinion that section 231(4) of the
Income Tax Act does not conflict with section 2(e)
of the Canadian Bill of Rights since the approval
given by a judge under section 231(4) is not a
determination of rights or obligations within the
meaning of section 2(e).
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.