Digests

Decision Information

Canada v. Amex Bank of Canada

Collection Digests
Date 2008-08-27
Neutral citation 2008 FC 972
Report citation [2009] 2 F.C.R. D-2
File numbers T-2208-07
Subjects Customs and Excise - Excise Tax Act
Notes Full-Text Decision

Decision Content

CUSTOMS AND EXCISE

Excise Tax Act

Application for order requiring respondent to provide to applicant information, documents set out in requirement issued pursuant to Excise Tax Act, R.S.C., 1985, c. E-15 (ETA), s. 289.1(1)—Amex declining to process requirement on basis documents, information relating to unnamed person, judicial authorization required pursuant to ETA, ss. 289(2),(3)—S. 289 similar to Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 231.2—Artistic Ideas Inc. v. Canada (Customs and Revenue Agency), 2005 FCA 68 applied—Where unnamed persons not under investigation, judicial authorization not necessary—This interpretation reinforced by Redeemer Foundation v. Canada (National Revenue), 2008 SCC 46—Application allowed.

Canada v. Amex Bank of Canada (T-2208-07, 2008 FC 972, Frenette D.J., judgment dated August 27, 2008, 26 pp.)

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