McCaffrey v. Canada
T-1907-91
Jerome A.C.J.
3/12/92
12 pp.
Application for certiorari setting aside MNR's requirement to pay issued to applicant's bank, for declaratory order directing MNR to repay monies collected thereby and for prohibition against further audits of applicant's employee source deductions account for 1988, 1989, and 1990 taxation years-Applicant found to have made reporting errors and omissions in T4/T4A returns re: calculation of contributions to Canada Pension Plan and premiums for unemployment insurance -- Notices of objection filed against Minister's assessments -- Crown confirming assessments and forwarding notice of confirmation to applicant's home by registered mail -- Certiorari sought in paragraph 1 of notice of motion and declaratory relief sought in paragraph 2 not open to applicant -- Appeal procedures in Income Tax Act not supplanted by s. 18 application to Court, only means of challenging assessment or reassessment issued by Minister -- No obligation on Minister to serve applicant personally with notice of confirmation -- Only requirement to deliver document to taxpayer by registered mail -- Requirements of Act complied with by Minister -- Crown not proper party to s. 18 application as latter only possible against actions or decisions of federal boards, commissions or other tribunals -- Order striking Crown as party and striking paragraphs 1 and 2 of notice of motion -- Federal Court Act, R.S.C., 1985, c. F-7, s. 18.5 (as enacted by S.C. 1990, c. 8, s. 4).