ADMINISTRATIVE LAW |
Judicial Review |
Mandamus |
Smith v. Canada
A-154-00
2001 FCA 86, Sharlow J.A.
26/3/01
4 pp.
On application for judicial review of T.C.C. decision dismissing informal procedure appeal from assessments, motion by respondent to have document removed from record--Document, working paper apparently prepared by Crown official in course of audit, not in evidence before T.C.C.--Application allowed--Crown counsel's failure to act with diligence in reviewing applicant's record not altering general rule judicial review of decision must be based on material before decision-maker--Fact applicant attempted unsuccessfully to adduce document at trial cannot be ignored--Record disclosing no basis on which to conclude Tax Court Judge erred in refusing to admit it--Costs awarded to applicant.
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