PRACTICE |
Pleadings |
Amendments |
M.N.R. v. MacIver
T-1042-96
2002 FCT 877, Layden-Stevenson J.
16/8/02
11 pp.
Whether respondent should be permitted to amend notice of motion (main motion)--Minister of National Revenue obtained jeopardy order against respondent under Income Tax Act, s. 225.3(8)--In June 2001, Minister began using statutory set-off provision of jeopardy order with respect to respondent's Canada Pension Plan (CPP), Old Age Security (OAS) benefits--Respondent filed main motion for variation of jeopardy order, seeking to exempt CPP, OAS benefits from set-off on ground requires benefits to survive--Main motion adjourned various times--Most recent adjournment for purpose of permitting respondent to bring motion to vary main motion--Amendment should be allowed at any stage of action for purpose of determining real question in controversy between parties provided allowance would not result in injustice to other party not capable of being compensated by award of costs, would serve interests of justice--Court should deny amendments only in plain and obvious cases where matter beyond doubt--Amendments should not be denied when dealing with area of law that cannot be said to be settled with certainty--Most recent adjournment granted to allow motion to be brought to amend variation motion to include breach of Charter rights argument--Respondent addressing only proposed Charter amendment--Statutory provisions in issue in main motion not distinguishing between respondent, others based on personal characteristics--Leave to amend main motion to include respondent's reliance on section 7 of Canadian Charter of Rights and Freedoms granted--Leave with respect to all other proposed amendments denied-- Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 225.3-- Canadian Charter of Rights and Freedoms, being Part I of the Constitution Act, 1982, Schedule B, Canada Act 1982, 1982, c. 11 (U.K.) [R.S.C., 1985 Appendix II, No. 44], s. 7.