Main Rehabilitation Co. v. Minister of National Revenue, 2004 FCA 403

• Judge: Rothstein, Noël and Malone, JJ.A.
• Court: Federal Court of Appeal (Canada)
• Case Date: November 30, 2004
• Jurisdiction: Canada (Federal)
• Citations: 2004 FCA 403;(2004), 329 N.R. 248 (FCA)

Main Rehab. Co. v. MNR (2004), 329 N.R. 248 (FCA)

MLB headnote and full text

Temp. Cite: [2004] N.R. TBEd. DE.028

Main Rehabilitation Co. Ltd. (appellant) v. Her Majesty the Queen (respondent)

(A-602-03; 2004 FCA 403)

Indexed As: Main Rehabilitation Co. v. Minister of National Revenue

Federal Court of Appeal

Rothstein, Noël and Malone, JJ.A.

November 30, 2004.

Summary:

The Tax Court of Canada struck out por­tions of the corporate taxpayer's notice of appeal. The taxpayer appealed.

The Federal Court of Appeal dismissed the appeal.

Civil Rights - Topic 8546

Canadian Charter of Rights and Freedoms - Interpretation - Life, liberty and security of the person - A corporate taxpayer ap­pealed against a reassessment that disal­lowed certain expenses - The taxpayer al­leged that the disallowance followed an au­dit which the taxpayer said was based on mala fides and abuse of authority - The tax­payer invoked s. 7 of the Charter - The Tax Court of Canada struck out portions of the taxpayer's notice of appeal - The Fed­eral Court of Appeal upheld the decision where it was plain and obvious that a cor­poration could not rely on s. 7 since only human beings enjoyed the right to life, liberty and security of the person - See paragraphs 1 to 5.

Courts - Topic 4502

Tax Court of Canada - Jurisdiction - The Federal Court of Appeal held that the Tax Court of Canada did not have jurisdiction to set aside an assessment on the basis of an abuse of process at common law or in breach of s. 7 of the Charter - See para­graphs 6 to 16.

Cases Noticed :

Hunt v. T & N plc et al., [1990] 2 S.C.R. 959; 117 N.R. 321, refd to. [para. 3].

Hunt v. Carey Canada Inc. - see Hunt v. T & N plc et al.

Irwin Toy Ltd. v. Québec (Procureur géné­ral), [1989] 1 S.C.R. 927; 94 N.R. 167; 24 Q.A.C. 2, refd to. [para. 4].

R. v. Big M Drug Mart Ltd., [1985] 1 S.C.R. 295; 58 N.R. 81; 60 A.R. 161, refd to. [para. 4].

Dywidag Systems International Canada Ltd. v. Zutphen Brothers Construction Ltd., [1990] 1 S.C.R. 705; 106 N.R. 11; 97 N.S.R.(2d) 181; 258 A.P.R. 181, refd to. [para. 4].

R. v. Wholesale Travel Group Inc. and Chedore, [1991] 3 S.C.R. 154; 130 N.R. 1; 49 O.A.C. 161, refd to. [para. 4].

Yacyshyn v. Minister of National Revenue (1999), 236 N.R. 367; 99 D.T.C. 5133 (F.C.A.), refd to. [para. 7].

Consumers' Gas Co. v. Minister of Nation­al Revenue (1986), 72 N.R. 206; 87 D.T.C. 5008 (F.C.A.), refd to. [para. 8].

Ludco Enterprises Ltd. v. R., [1996] 3 C.T.C. 74 (F.C.A.), refd to. [para. 8].

Sinclair v. Minister of National Rev­enue, [2003] D.T.C. 5625; 312 N.R. 188 (F.C.A.), consd. [para. 9].

Minister of National Revenue v. O'Neill Motors Ltd. (1998), 228 N.R. 349; 98 D.T.C. 6424 (F.C.A.), refd to. [para. 11].

Dwyer v. Minister of National Rev­enue (2003), 309 N.R. 163; 2003 FCA 322, refd to. [para. 14].

Counsel:

Rocco Galati, for the appellant;

Catherine Letellier de St. Just and Lorraine Edinboro, for the respondent.

Solicitors of Record:

Galati, Rodrigues and Associates, Toronto, Ontario, for the appellant;

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

This appeal was heard at Toronto, Ontario, on November 29, 2004, by Rothstein, Noël and Malone, JJ.A., of the Federal Court of Appeal.

The Court of Appeal delivered the follow­ing decision at Toronto, Ontario, on Novem­ber 30, 2004.