Roseland Farms Ltd. v. Canada
T-452-86
McGillis J.
29/9/92
3 pp.
Application for order portion of proceedings be held in camera -- Applicant seeking to keep identity of two unnamed investors secret -- Roseland Farms set up in 1976 for unnamed persons by virtue of instructions received from Swiss company -- Investments made in anticipation of communist takeover of Italian government -- Want names kept secret to avoid prosecution for breach of Italy's then restrictions on export of capital -- S. 179 providing Federal Court proceedings may be held in camera if taxpayer establishes to satisfaction of Court circumstances justifying in camera proceedings -- Public policy strongly favouring concept judicial proceedings be conducted openly -- Application dismissed -- Taxpayer not meeting onus -- Income Tax Act, S.C. 1970-71-72, c. 63, s. 179 (as am. by S.C. 1985, c. 45, s. 94).