PRINCE GEORGE, BC: The appeal of Leroux v. Canada Revenue Agency will be heard in the British Columbia Court of Appeal on November 1, 2011. The Canadian Constitution Foundation (CCF) is supporting Mr. Leroux in his 15+ year legal battle with the Canada Revenue Agency (CRA). A decision in Mr. Leroux’s favour would permit him to go to trial and demonstrate that the Canadian Charter of Rights and Freedoms prohibits the CRA from running roughshod over taxpayers with impunity. The lawyer representing Mr. Leroux is Laurence Armstrong, of Armstrong Wellman.
1996—Mr. Leroux owns and operates a small business. During an audit, the CRA loses, or accidentally shreds, his business records, then assesses him for almost $1 million in taxes, penalties, and interest which the missing records would show he does not owe.
2007—Mr. Leroux sues the CRA for violating his Charter and other legal rights. The CRA seeks to have the claim dismissed as “frivolous and vexatious”.
July 2010—Justice Preston of the BC Supreme Court strikes out Mr. Leroux’s Charter arguments but upholds the balance of his tort-related claim against the CRA.
August 2010—The CRA appeals Justice Preston’s decision to the BC Court of Appeal. Mr. Leroux cross-appeals.
November 1, 2011—Appeal and cross-appeal to be argued before the BC Court of Appeal.