Federal Court of Appeal Decisions

Date: 20060621

Docket: A-36-06

Citation: 2006 FCA 235

CORAM:        NOËL J.A.

                        NADON J.A.

                        SEXTON J.A.

BETWEEN:

THE JOHN MCKELLAR CHARITABLE FOUNDATION

Appellant

and

CANADA REVENUE AGENCY

Respondent

Heard at Toronto, Ontario, on June 21, 2006.

Judgment delivered from the Bench at Toronto, Ontario, on June 21, 2006.

REASONS FOR JUDGMENT OF THE COURT BY:                                                 SEXTON J.A.

Date: 20060621

Docket: A-36-06

Citation: 2006 FCA 235

CORAM:        NOËL J.A.

                        NADON J.A.

                        SEXTON J.A.

BETWEEN:

THE JOHN MCKELLAR CHARITABLE FOUNDATION

Appellant

and

CANADA REVENUE AGENCY

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Toronto, Ontario, on June 21, 2006)

SEXTON J.A.

[1]                We see no basis for interfering with the order of Snider J. on the basis of the record as it was constituted before her.

[2]                The fresh evidence by Ms. Sansome given subsequent to the Order of Snider J. in this case indicates inter alia that the names of the three donors were identified by means of "the CRA policies and processes". When Ms. Sansome was asked about the policies and processes she said that Ms. Watt was the person in CRA who was knowledgeable on these matters.

[3]                Counsel has been unable to explain adequately to us how it was that the CRA was able to identify the donors. It would appear that Ms. Watt is the person who has this information.

[4]                We will therefore allow the appeal in part based on the new evidence and an order will issue compelling Ms. Watt to attend for examination relating to the issue as to how the three donors identified in the affidavit of Ms. Sansome, who received letters from the CRA were identified, and for no other purpose.

[5]                The appellant will have its costs of this appeal.

"J. Edgar Sexton"

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                                                               A-36-06

(APPEAL FROM THE ORDER OF THE HONOURABLE MADAM JUSTICE SNIDER, FEDERAL COURT, DATED JANUARY 12, 2006, T-779-05)

STYLE OF CAUSE:                                                               THE JOHN MCKELLAR CHARITABLE FOUNDATION v. CANADA REVENUE AGENCY

PLACE OF HEARING:                                                         Toronto, ON

DATE OF HEARING:                                                           June 21, 2006

REASONS FOR JUDGMENT OF THE COURT BY:        (NOËL, NADON, SEXTON JJ.A.)

DELIVERED FROM THE BENCH BY:                             SEXTON J.A.

APPEARANCES:

William I. Innes Douglas B. B. Stewart	For the Appellant
Peter A. Vita, Q.C. Aleksandra Zemdegs	For the Respondent

SOLICITORS OF RECORD:

FRASER MILNER CASGRAIN LLP Barristers and Solicitors Toronto, ON	For the Appellant
John H. Sims, Q.C. Deputy Attorney General of Canada	For the Respondent