Johns Manville International Inc. v. Minister of National Revenue (Customs and Excise), (1999) 171 F.T.R. 224 (TD)

• Judge: Evans, J.
• Court: Federal Court (Canada)
• Case Date: January 05, 1999
• Jurisdiction: Canada (Federal)
• Citations: (1999), 171 F.T.R. 224 (TD)

Johns Manville Intl. Inc. v. MNR (1999), 171 F.T.R. 224 (TD)

MLB headnote and full text

Temp. Cite: [1999] F.T.R. TBEd. AP.021

In The Matter Of an application pursuant to s. 18.1 of the Federal Court Act, R.S.C. 1985, c. F-7 (as amended)

Johns Manville International Inc. (appli­cant) v. The Deputy Minister, Na­tional Revenue (respondent)

(T-2688-97)

Indexed As: Johns Manville International Inc. v. Minister of National Revenue (Customs and Excise)

Federal Court of Canada

Trial Division

Evans, J.

March 18, 1999.

Summary:

The applicant applied for judicial review of a decision in which an official of Revenue Canada refused to disclose to the applicant certain information (detailed adjustment statement) about the assessment of anti-dumping duty imposed on goods exported by the applicant to Canada.

The Federal Court of Canada, Trial Divi­sion, allowed the application to the extent that the respondent was ordered to consider the exercise of his discretion to disclose under s. 108(3) of the Customs Act.

Administrative Law - Topic 3203

Judicial review - Matters not subject to review - [See Customs - Topic 9628 ].

Customs - Topic 9628

Dumping and subsidies - Dumping and subsidy investigations - Notice of deter­minations or assessments - The applicant sought judicial review of a refusal of a Revenue Canada official to disclose to it certain information concerning the assess­ment of anti-dumping duty imposed on goods exported by the applicant to Canada - In written sub­missions and oral argu­ment, the applicant also challenged the respondent's failure to notify the applicant of assessments of anti-dumping duty that had been made under s. 55 of the Special Import Measures Act with respect to goods that it imported to Canada - The Federal Court of Canada, Trial Division, held that as the decision under review did not ex­pressly refuse to provide notice of any s. 55 assessments, the question of whether the respondent was obliged to notify exporters of s. 55 assess­ments was not properly raised in the pro­ceeding - How­ever, the court stated its view that the respondent was under no automatic statu­tory duty to advise the applicant of the result of the s. 55 assess­ments - See para­graphs 14 to 26.

Customs - Topic 9645

Dumping and subsidies - Practice - Dis­closure by deputy minister of confidential information - The applicant sought judicial review of the refusal of a Revenue Canada official to disclose to it certain information (detailed adjustment statement (DAS)) concerning the assessment of anti-dumping duty imposed on goods exported by the applicant to Canada - The respondent argued that disclosure of the information was protected by s. 107 of the Customs Act - The applicant argued that the DAS was not "information obtained by or on behalf of the Minister for the purpose of this Act or the Customs Tariff" as stipu­lated in s. 107(1) because: (1) the DAS was not obtained by the Minister, but rather were documents that had been gen­erated by officials of the respondent; and (2) the information contained in the DAS was obtained for the purpose of assessing anti-dumping duties under the Special Import Measures Act, not the Customs Act or Customs Tariff - The Federal Court of Canada, Trial Division, rejected the argu­ment - See paragraphs 27 to 35.

Customs - Topic 9645

Dumping and subsidies - Practice - Dis­closure by deputy minister of confidential information - The applicant sought judicial review of the refusal of a Revenue Canada official to disclose to it certain information (detailed adjustment statement (DAS)) concerning the assessment of anti-dumping duty imposed on goods exported by the applicant to Canada - The respondent argued that disclosure of the information was protected by s. 107 of the Customs Act - The applicant argued that it was "legally entitled" to the information pursu­ant to the exception in s. 108(1)(c) of the Act by virtue of the duty of procedural fairness, which required the respondent to give the applicant the information that it needed to enable it to exercise its statutory rights of redetermination and review of assessments made under s. 55 of the Special Import Measures Act - The Federal Court of Canada, Trial Division, held that the exception in s. 108(1)(c) should be narrowly construed and that any right which the applicant might have under the duty of fairness to obtain the information did not make the applicant "legally entitled" to the information for the purpose of s. 108(1)(c) - See paragraphs 41 to 48.

Customs - Topic 9645

Dumping and subsidies - Practice - Dis­closure by deputy minister of confidential information - Section 108(3) of the Cus­toms Act provided, inter alia, that "[a]n officer may show any book, record, writ­ing or other document obtained for the purposes of this Act or the Customs Tariff, or permit a copy thereof to be given, to the person by or on behalf of whom the book, record or writing or other document was provided" - The Federal Court of Canada, Trial Division, held that the rationale permitting disclosure of the information to the immediate provider of the information also extended to the person who supplied it to that person - Accordingly, information was "provided" not only by the person who delivered it, but also by the manufacturer or exporter from whom it originally em­anated - See paragraphs 36 to 40.

Cases Noticed:

Tétrault-Gadoury v. Canada Employment and Immigration Commission, [1991] 2 S.C.R. 22; 126 N.R. 1; 81 D.L.R.(4th) 358, refd to. [para. 14].

Diversified Holdings Ltd. v. Minister of National Revenue, [1991] 1 F.C. 595; 121 N.R. 155 (F.C.A.), refd to. [para. 30].

Glover v. Minister of National Revenue (1980), 29 O.R.(2d) 392 (C.A.), affd. [1981] 2 S.C.R. 561; 43 N.R. 271, refd to. [para. 44].

Statutes Noticed:

Customs Act, R.S.C. 1985 (2nd Supp.), c. 1, sect. 107, sect. 108(1)(c), sect. 108(3) [para. 9].

Special Import Measures Act, R.S.C. 1985, c. S-15, sect. 55(1) [para. 9].

Counsel:

Geoffrey Kubrick, for the applicant;

Anne Turley, for the respondent.

Solicitors of Record:

Flavelle Kubrick & Lalonde, Ottawa, Ontario, for the applicant;

Morris Rosenberg, Deputy Attorney Gen­eral of Canada, Ottawa, Ontario, for the respondent.

This application was heard on January 5, 1999, at Ottawa, Ontario, before Evans, J., of the Federal Court of Canada, Trial Divi­sion, who delivered the following decision on March 18, 1999.