January 27, 2012

Coastal Resources Limited v. The Minister of National Revenue

2009 DTC 5067
Neutral Citation: 2009 FC 181
Federal Court of Canada
Date: February 19, 2009

Court File No. T-591-08

Access to information decisions — Judicial review — Whether decision by Information Commissioner to provide applicant with partially redacted Memorandum concerning Minister’s treatment of audits should be quashed — Access to Information Act, R.S.C. 1985, c. A-1, ss. 2(1), 4(1), 16(1)(c), 21(1)(b), 24(1), 41, 50.

Facts: The applicant, a taxpayer, requested production, under the Access to Information Act, of an internal memorandum concerning the Minister’s treatment of audits (the “Memorandum”). The applicant was given a redacted copy of the Memorandum by the director of Access to Information and Privacy of the CRA (the “Director”). Following a complaint to the Information Commissioner, the applicant was given a new version of the Memorandum with some of the previously redacted portions restored. Full disclosure was denied under the provisions of s. 16(1) of the Access to Information Act on the ground that such disclosure would “reasonably be expected to be injurious to the enforcement of any law of Canada”. The applicant applied to the Federal Court for a judicial review of the Information Commissioner’s decision.

Held: The application was allowed. The Information Commissioner’s decision was not reasonable in the circumstances. That decision was accordingly quashed, and an unredacted version of the Memorandum was ordered to be given to the applicant.