Supreme Court dismisses leave application in Piersanti – Jarvis rule does not operate to exclude evidence in the TCC

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Piersanti v. Canada (SCC – Leave Application Dismissed – April 16, 2015)

Précis: On April 16, 2015 the Supreme Court of Canada dismissed, with costs, an application for leave to appeal the Piersanti v. Canada decision of the Federal Court of Appeal which held that the Jarvis rule does not operate to exclude evidence in Tax Court proceedings.

Decision: Piersanti v. Canada (October 28, 2014 – 2014 FCA 243) was a decision affirming the Tax Court in dismissing the taxpayer’s appeal.

http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/99321/index.do

The taxpayer had alleged that the documents the Crown sought to introduce were obtained as part of a criminal investigation and should therefore be excluded. The Tax Court had applied the Federal Court of Appeal’s decision in Romanuk (blogged earlier on this site):

http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37789/index.do

which essentially held that the Jarvis rule did not operate to exclude the admission of evidence before the Tax Court.

The Supreme Court’s decision to dismiss, with costs, the leave application in Piersanti would seem to effectively put this issue to rest.

Source: Supreme Advocacy Letter #22

http://supremeadvocacy.ca/

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Bill Innes

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William (Bill) Innes has practiced in the areas of tax litigation, taxation and estates and trusts since 1975. His practice includes all aspects of dispute resolution in taxation matters under both federal and provincial legislation, but with a special emphasis on appeals under the Income Tax Act (Canada). In addition, Bill acts as counsel in matters of estate and trust law and serves as an advisor to large charitable and non-profit institutions on issues of trusts, estates and taxation. He frequently appears as counsel before the Tax Court of Canada, the Federal Court and the Federal Court of Appeal.

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WILLIAM I. INNES

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Bill is listed and recognized in the 2020 edition of Best Lawyers in Canada; Lexpert/ROB Special Edition 2020 – Canada’s Leading Litigation Lawyers; 2020 Canadian Legal Lexpert Directory - Consistently Recommended - Litigation - Corporate Tax; and Canadian Who’s Who.

Bill is also AV Peer and Judicial Review Rated according to Martindale-Hubbell (Preeminent), its highest level of professional ranking.

Bill is a member of the Editorial Boards of the Canadian Tax Journal and Tax Litigation and a past member of the Editorial Boards of the CCH Canadian Tax Reporter and the CCH Annotated Income Tax Act.

Bill is the author or co-author of several legal texts and numerous articles, including:

Tax Evasion, William I. Innes. (Scarborough, Ont.: Carswell, 1995 - Looseleaf).

The essential GAAR manual: policies, principles and procedures. William I. Innes, Patrick J. Boyle, Joel A. Nitikman. (Toronto: CCH Canadian, 2006).
Charities, non-profits and philanthropy under the Income Tax Act, William I. Innes, Patrick J. Boyle. (Toronto: CCH Canadian: Fraser Milner Casgrain, 2006).
Federal tax practice, William Innes & Brendan Bissell, (Toronto: CCH Canadian, 2007).

Bill was a member of the International Academy of Estate and Trust Law from 1992 to 2012.

Supreme Court dismisses leave application in Piersanti – Jarvis rule does not operate to exclude evidence in the TCC

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