Date: 20061219

Docket: T-2101-06

[UNREVISED ENGLISH CERTIFIED TRANSLATION]

Ottawa, Ontario, December 19, 2006

PRESENT: The Honourable Mr. Justice Shore 

 

BETWEEN:

Minister of National Revenue

Applicant

and

 

GMAC LEASECO CORPORATION

 

having its most recent place of business at

1601 Lower Water Street, Summit Place

Halifax, Nova Scotia

B3J 3P6

 

ORDER

 

  UPON the application of the Minister of National Revenue on Tuesday, December 19, 2006, at 9:30 a.m. at the Federal Court;

AND UPON hearing the submissions of counsel for the Minister and reviewing the documentary evidence filed;

 

 

THE COURT IS CONVINCED THAT:

1)  The requirements have been met for granting an order under section 231.7 of the Income Tax Act, requiring the Respondent to provide information or documents sought by the Minister under subsection 231.2(1) of the Income Tax Act, R.S.C., 1985, c. 1 (5th Suppl.). These requirements are as follows:

1. the Respondent is required under subsection 231.2(1) of the Income Tax Act to provide the information and documents sought by the Minister;

2. the Respondent did not provide the information and documents sought by the Minister;

3. the information and documents sought by the Minister are not protected from disclosure by solicitor-client privilege.

2)  In this case, it is appropriate to order, under section 231.7 of the Income Tax Act, that the Respondent provide the following information and documents sought by the Minister under subsection 231.2(1) of the Income Tax Act:

1. The monthly payment amount for the Chevrolet S10, 2003, registration no. 1GCDT19X43878713, rented by the company 9064-6829 Québec Inc.;

2. The transit number and address of the financial institution through which the monthly payment for the Chevrolet S10, 2003, registration no. 1GCDT19X43878713, is made by the company 9064-6829 Québec Inc.;

3)  The Respondent did not provide the information and documents to the Minister;

4)  Solicitor-client privilege cannot be cited with regard to information and documents within the meaning of subsection 232(1) of the Income Tax Act.

THE COURT ORDERS, pursuant to section 231.7 of the Income Tax Act, that (1)  the Respondent comply with the notice issued by the Minister and shall forthwith, and in any event not later than ten (10) days from the service of this order, provide the information and documents to a Canada Revenue Agency officer acting under the authority conferred by the Income Tax Act or other person designated by the Commissioner of Customs and Revenue.

(2)  this order shall be personally served pursuant to Rule 130 of the Federal Courts Rules, SOR/98-106.

(3)  THE WHOLE with costs.

 

 

“Michel M.J. Shore”