[2007] 4 F.C.R. D-17
INCOME TAX
Practice
Application for directions under Federal Courts Rules, 1998, SOR/98-106 authorizing applicant to institute proceedings under Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 231.7 by way of motion rather than by way of application—S. 231.7 providing summary procedure for Minister to obtain information—Explicitly stating compliance orders to be obtained by “notice of application” and not prescribing any other method to institute such proceedings—R. 63(1) requiring application to be commenced by way of notice of application—Absent underlying proceeding, notice of motion cannot subsist independently—Procedure adopted whereby applicant to file notice of application in form 301, but Registry ordered to treat it as both originating document and notice of motion.
M.N.R. v. Norris (T-643-02, Lafrenière P., directions dated 22/4/02, 4 pp.)