Hanson v. Smith and Canada, (1990) 38 F.T.R. 34 (TD)

• Judge: Cullen, J.
• Court: Federal Court (Canada)
• Case Date: October 10, 1990
• Jurisdiction: Canada (Federal)
• Citations: (1990), 38 F.T.R. 34 (TD)

Hanson v. Smith (1990), 38 F.T.R. 34 (TD)

MLB headnote and full text

Jerome Mitchell Hanson (plaintiff) v. John Edward Smith and Her Majesty The Queen (respondent)

(No. T-2013-88)

Indexed As: Hanson v. Smith and Canada

Federal Court of Canada

Trial Division

Cullen, J.

October 21, 1990.

Summary:

The plaintiff taxpayer had been involved in a protracted tax dispute with Revenue Canada for several years dating from 1986. He also commenced this action for damages against the Crown and an employee of Revenue Canada (Smith) for perjury, libel, fraud, contempt of court, conspiracy and other misconduct allegedly committed by them in the course of reassessment of his 1983 tax return. The defendants alleged that the Federal Court lacked jurisdiction to hear the claim and that the statement of claim disclosed no cause of action.

The Federal Court of Canada, Trial Division, dismissed the action against the employee (Smith) for lack of jurisdiction. The court further dismissed the action against the Crown for lack of a cause of action.

Courts - Topic 4019

Federal Court of Canada - Jurisdiction - Trial Division - Existing federal law or laws of Canada - The plaintiff taxpayer sued the Crown and an employee of Revenue Canada for damages for perjury, libel, fraud, contempt, conspiracy and "other misconduct" arising from the reassessment of the taxpayer's 1983 tax return - The Federal Court of Canada, Trial Division, held that it lacked jurisdiction over the claim against the employee because there was no "law of Canada" governing or establishing the employee's liability; as the causes of action were in tort, they were founded on provincial and not federal law - However, the court had jurisdiction in the action against the Crown for vicarious liability for the employee's acts - See paragraphs 22 to 23, 29 to 32.

Courts - Topic 4028

Federal Court of Canada - Jurisdiction - Trial Division - Claims against Crown - Vicarious liability - [See Courts - Topic 4019].

Libel and Slander - Topic 2929

Defences - Absolute privilege - Statements made on discovery - The Federal Court of Canada, Trial Division, stated that absolute privilege from libel extends to remarks made on discovery - See paragraph 26.

Libel and Slander - Topic 2995

Defences - Qualified privilege - Public duty - General - The Federal Court of Canada, Trial Division, stated that in libel actions there was a qualified privilege attached to information conveyed under a legal, social or moral duty to report it - See paragraph 26.

Torts - Topic 6005

Abuse of legal procedure - Perjury - The Federal Court of Canada, Trial Division, stated that there is no civil action for perjury known to the common law - See paragraph 25.

Torts - Topic 9152

Duty of care - Particular relationships - Claims against pubic officials or authorities - Administrative nonfeasance or misfeasance - The Federal Court of Canada, Trial Division, stated that tortious liability can be imposed for the malicious and deliberate misuse of power (unlawful administrative action) - See paragraph 28.

Cases Noticed:

Razzell v. Edmonton Mint Ltd., [1981] 4 W.W.R. 5; 29 A.R. 285 (Q.B.), refd to. [para. 26].

Chhabra v. Minister of National Revenue (1989), 26 F.T.R. 288; 89 D.T.C. 5310, refd to. [para. 28].

Miida Electronics Inc. v. Mitsui O.S.K. Lines Ltd. and ITO. International Terminal Operators Ltd. [1986] 1 S.C.R. 752; 68 N.R. 241, refd to. [para. 29].

Stephens' Estate v. Minister of National Revenue et al. (1982), 40 N.R. 620; 26 C.P.C. 1 (F.C.A.), appld. to. [para. 30].

Pacific Western Airlines Ltd. v. R., [1980] 1 F.C. 86 (C.A.), refd to. [para. 30].

Waste Not Wanted v. Canada (1987), 11 F.T.R. 253, refd to. [para. 32].

Statutes Noticed:

Crown Liability Act, R.S.C. 1985, c. C-50, sect. 3(1)(a), sect. 4(2) [para. 31].

Authors and Works Noticed:

Clerk and Lindsell on Torts (16th Ed. 1989), p. 1068 [para. 25].

Fleming, The Law of Torts (6th Ed. 1983), p. 580 [para. 25].

MacBride, Damages as a Remedy for Unlawful Administrative Action (1979), 38 Camb. L.J. 323 [para. 28].

Williams, The Law of Libel and Slander in Canada (2nd Ed. 1988), p. 73 [para. 26].

Counsel:

Jérome Mitchell, for himself;

Bruce Logan, for the defendants.

Solicitors of Record:

John C. Tait, Q.C., Deputy Attorney General of Canada, for the defendants.

This action was heard before Cullen, J., of the Federal Court of Canada, Trial Division, at Calgary, Alberta on October 10, 1990. The decision of Cullen, J., was delivered on October 21, 1990.