PRACTICE |
Privilege |
Harris v. Canada
T-2407-96
2001 FCT 498, Heneghan J.
16/5/01
21 pp.
Motion for order under r. 229 requiring disclosure of documents listed in Schedule "2" of affidavit of documents provided by defendants, name of taxpayer granted particular advance income tax ruling in 1991--Defendants challenging order, asserting public interest immunity conferred by Canada Evidence Act, s. 37(2)--Plaintiff member of unincorporated public interest group interested in social justice, fiscal issues--Whether identity of taxpayers relevant to conduct of action--Information sought information over which Crown asserts privilege--By reason of that privilege, plaintiff denied access to taxpayer identity, related information in proceedings to date--Statement of claim alleging undue preference, special benefit conferred upon unidentified taxpayer as result of advance tax ruling issued on December 24, 1991--Question of relevance to be decided on basis of relationship between information sought, cause of action raised in pleading--Identity of taxpayer not relevant to prosecution of action--Identity of professional advisor likewise not relevant, will not be disclosed--Defendants proceeding upon misapprehension of purpose, effect of Act, s. 37(2) when arguing public interest immunity to be assessed in relation to redacted documents presented by defendants--Public interest immunity to be assessed in relation to original documents--Burden upon parties seeking disclosure to make "apparent case" for disclosure prior to inspection of documents by Court--Factors of admissibility, usefulness established in favour of plaintiff--Production of documents not amounting to general discovery, fishing expedition--Public interest of confidence in broader system, including respect for confidentiality of taxpayer information, forthrightness in providing information for purpose of broader system, must override specified further interest asserted by defendants--Documents listed in Schedule "2" shall be disclosed, with exception of certain documents privileged against disclosure--No reason to maintain confidentiality orders made on December 20, 2000--Documents listed in Schedule "2" of defendants' affidavit of documents will be disclosed to plaintiff, counsel, in redacted form already provided by counsel for defendants--Federal Court Rules, 1998, SOR/98-106, r. 229--Canada Evidence Act, R.S.C., 1985, c. C-5, s. 37(2).