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Suing Canadian Tax Officials for Negligence: An Assessment of Recent Developments

Author

Listed:
  • John Bevacqua

    (Faculty of Business, Economics, and Law, La Trobe Law School, Melbourne, Australia)

Abstract

In Leroux v. Canada, the British Columbia Court of Appeal refused a Canada Revenue Agency (CRA) application to strike out a taxpayer plaintiff negligence action against the CRA. In so doing, the court confirmed the possibility that the CRA could owe a tortious duty of care in negligence to a taxpayer. Leroux is the latest in a line of recent negligence actions against Canadian tax officials. This article examines the reasoning in those cases and assesses what distinguishes the Leroux case from its unsuccessful predecessors. The analysis extends to discussion of the Canadian tort-law principles that might be applied in a full trial of the negligence issues in Leroux.

Suggested Citation

  • John Bevacqua, 2013. "Suing Canadian Tax Officials for Negligence: An Assessment of Recent Developments," Canadian Tax Journal, Canadian Tax Foundation, vol. 61(4), pages 893-914.
    • Handle: RePEc:ctf:journl:v:61:y:2013:i:4:p:893-914
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