[2011] 2 F.C.R. D-10
Customs and Excise
Excise Act
Appeal from Tax Court of Canada decision dismissing motion by appellant for order requiring respondent to provide list of First Nations tobacco manufacturers licensed under Excise Act, 2001, S.C. 2002, c. 22, answer question as to whether, if list not provided, First Nation licensees incorporated entities—Appellant, licensed manufacturer, seller of tobacco products, appealing assessments of excise duty—Only remitting partial excise duty on basis of belief that tobacco products manufactured, sold on reserves in Ontario by unlicensed persons not paying excise duty—Respondent refusing to provide requested information on discovery—Tax Court concluding that information sought irrelevant, requests in the nature of fishing expedition—Indicating that Minister of National Revenue’s treatment of other taxpayers not determinative, irrelevant to appellant’s tax liability—Main issue whether Tax Court erring in dismissing motion—Tax Court not erring in finding that requested list, answer irrelevant, inquiries in nature of fishing expedition—Basis for appellant’s request suspicion that some licensed First Nation tobacco manufacturers not paying excise duty on all tobacco products—Not objectionable to test witness’ evidence on discovery, ask questions leading to train of inquiry advancing party’s case—However, questions in nature of fishing expedition objectionable—In absence of evidence supporting appellant’s suspicion, requested list not advancing appellant’s case—Only relevant evidence respondent’s evidence that all licensed tobacco manufacturers paying excise duty on products—Party’s unsupported suspicion unlikely to provide proper basis for train of enquiry—Tax Court retaining discretion to disallow question where other means of obtaining information sought existing—Herein, appellant not explaining how names, addresses of provincial registrants available online not appropriate source of information, not showing how could not have obtained relevant information about meaning of “packaging” by asking questions on discovery—Appeal dismissed.
Grand River Enterprises Six Nations Ltd. v. Canada (A-334-10, 2011 FCA 121, Dawson J.A., judgment dated March 31, 2011, 11 pp.)