Date: 20030123
Docket: T-744-02
Neutral citation: 2003 FCT 73
Montreal, Quebec, January 23, 2003
Present: Richard Morneau, Esq., Prothonotary
BETWEEN:
COMMISSION SCOLAIRE DE LA POINTE DE L'ILE,
formerly Commission Scolaire Jérôme Le Royer,
and
LA COMMISSION SCOLAIRE MARIE VICTORIN,
formerly Commission Scolaire Taillon and
Commission Scolaire Jacques-Cartier
and
COMMISSION SCOLAIRE DE L'OR ET DES BOIS,
formerly Commission Scolaire de Val D'Or
and
COMMISSION SCOLAIRE DE L'ESTUAIRE,
formerly Commission Scolaire de Tadoussac and
la Commission Scolaire de Bersimis,
and
COMMISSION SCOLAIRE DE LA RIVIÈRE DU NORD,
formerly Commission Scolaire du Long Sault,
and
COMMISSION SCOLAIRE DE LA CÔTE DU SUD,
formerly Commission Scolaire de L'Islet Sud
and
COMMISSION SCOLAIRE DES HAUTES RIVIÈRES,
formerly Commission Scolaire de Marieville
and
COMMISSION SCOLAIRE DES BOIS-FRANCS,
formerly Commission Scolaire de Jean-Rivard,
and
COMMISSION SCOLAIRE DES PATRIOTES,
formerly Commission Scolaire Mont-Fort
and
COMMISSION SCOLAIRE DE MONTRÉAL,
formerly Commission des Écoles Catholiques de Montréal
and
COMMISSION SCOLAIRE DES NAVIGATEURS,
formerly Commission Scolaire de Lotbinière
and
COMMISSION SCOLAIRE DE LA
SEIGNEURIE DES MILLES-ILES,
formerly Commission Scolaire de l'Argile Bleue
and Commission Scolaire des Patriotes
and
COLLÈGE SAINT-SACREMENT
and
CENTRE ACADÉMIQUE FOURNIER INC.
and
CENTRE FRANÇOIS-MICHELLE
Plaintiffs
and
MINISTER OF NATIONAL REVENUE
and
CANADA CUSTOMS AND REVENUE AGENCY ("CCRA")
Defendants
REASONS FOR ORDER AND ORDER
[1] This is a motion in writing by the Respondents for an order striking out the Statement of Claim filed by the Applicants.
[2] Although the Applicants in the written representations filed against said motion state that they seek a declaration as to their status further to a judgment of the Federal Court of Appeal, a reading of the orders sought under the Statement of Claim clearly brings the Court to conclude that the Applicants are seeking to have vacated the assessments made by the Minister of National Revenue in their regard for various net tax reporting periods.
[3] I agree with the Respondents that such a question does not fall within the jurisdiction of the Federal Court and that Parliament assigned to the Tax Court of Canada exclusive original jurisdiction to hear appeals concerning the review or vacating of an assessment made under Part IX of the Excise Tax Act, R.S.C. 1985, c. E-15.
[4] For the above reasons, the motion at bar is granted with costs.
[5] I would add in obiter that the Applicants - who have not identified themselves in the Statement of Claim as "plaintiffs" - should know that declaratory relief against a federal board cannot be pursued by way of an action, as is done here, but must be pursued by way of a judicial review application in accordance with Sections 18 and 18.1 of the Federal Court Act, R.S.C. 1985, c. F-7, and Rules 300 and following of the Federal Court Rules, 1998. This would have been an additional reason not to allow the Plaintiffs' Statement of Claim to remain, at least as such, on the court record.
Richard Morneau
Prothonotary
FEDERAL COURT OF CANADA
TRIAL DIVISION
Date : 20030123
Docket : T-744-02
BETWEEN:
COMMISSION SCOLAIRE DE LA POINTE DE L'ILE ET AL.
Plaintiffs
and
MINISTER OF NATIONAL REVENUE
and
CANADA CUSTOMS AND REVENUE AGENCY ("CCRA")
Defendants
REASONS FOR ORDER AND ORDER
FEDERAL COURT OF CANADA
TRIAL DIVISION
COUNSEL AND SOLICITORS OF RECORD
DOCKET:
STYLE OF CAUSE:
T-744-02
COMMISSION SCOLAIRE DE LA POINTE DE L'ILE ET AL.
Plaintiffs
and
MINISTER OF NATIONAL REVENUE
and
CANADA CUSTOMS AND REVENUE AGENCY ("CCRA")
Defendants
WRITTEN MOTION EXAMINED IN MONTREAL WITHOUT PERSONAL APPEARANCE OF THE PARTIES
REASONS FOR ORDER OF:Richard Morneau, Esq., Prothonotary
DATED:January 23, 2003
WRITTEN OBSERVATIONS BY:
| Me Lazar Sarna |
|
for the Plaintiffs |
|
|
|
|
| Me Benoît Denis |
|
for the Defendants |
|
|
|
|
SOLICITORS OF RECORD:
| Sarna Neudorfer Montreal, Quebec |
|
for the Plaintiffs |
|
|
|
|
| Mr. Morris Rosenberg Deputy Attorney General of Canada |
|
for the Defendants |