Miranda Larson-Radok and Montana Larson Radok (Applicants) v. The Minister of National Revenue (Respondent)
2000 DTC 6322
Federal Court-Trial Division
April 17, 2000
(Court File No. T-411-00.)
Registration of tax certificates — Judicial review — Procedure — Applicants commencing judicial review proceedings to remove a tax certificate filed against property owned by them — One affidavit filed by applicants containing errors — Whether applicants entitled to an Order permitting them to withdraw or to amend such affidavit — Federal Court Rules, ss.?75 and 312.
The applicants’ instructions with respect to filing two sets of tax certificates in the Vancouver Land Registry Office were not successfully carried out. The applicants subsequently instituted judicial review proceedings to remove a tax certificate filed against property owned by them. One of the applicants’ affidavits filed in support contained errors, and the applicants moved to withdraw it, or to amend it pursuant to Rule 75 of the Federal Court Rules.
Held: The affidavit in question should be left in place to illustrate the initial confusion, and to allow the filing of a supplemental affidavit under Rule 312. Any other solution would prejudice the applicants, even though the supplemental affidavit filing Rules were not (technically) permitted to deal with material which could have been made available at an earlier date. In this case justice should be seen to be done.
DOMINION TAX CASES
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