Rosenberg v. C.R.A. – FC: Action by taxpayer to enforce settlement agreement with CRA survives motion to strike and is converted to application
"The decision in Rosenberg is on the cutting edge of jurisprudence dealing with the Federal Court's jurisdiction to review CRA's audit powers. It will be interesting to see whether CRA appeals this decision and, if so, how the Federal Court of Appeal will deal with the issues raised by this unusual set of facts.
Précis: This is an interesting decision on a motion to strike brought by the Defendant CRA. It raises issues of the validity and enforceability of agreements with the Minister, as well as issues of practice in the Federal Court.
The action had been brought by the taxpayer, Michael Rosenberg ("Rosenberg") for declaratory and injunctive relief against CRA. Also in play was a summary application brought by CRA under section 231.7 of the Income Tax Act for an order compelling Rosenberg to provide certain documents and information in respect of Rosenberg's 2006 and 2007 taxation years..."