PRINCE GEORGE, B.C.: Canada Revenue Agency (CRA) will be asking the B.C. Supreme Court yet again to throw out the lawsuit of taxpayer Irvin Leroux without allowing the case to go to trial. The motion to dismiss will be heard at the Supreme Court in Prince George on Friday, April 19, 2013.
During a 1996 audit, the CRA had removed papers from Leroux’s office without his consent, then lost or shredded them. It assessed him for almost $1 million in taxes, penalties and interest. The tax prosecution resolved after several years with the CRA owing Leroux a refund. However, as a result of the CRA’s actions, Leroux lost his home, his business and his life savings.
Leroux launched a lawsuit for misfeasance against the CRA in 2006. The CRA tried to have the case thrown out of court for various reasons in 2007, 2009 and 2010, but the B.C. Supreme Court ruled that Leroux could proceed with his case.
The CRA next tried to have the case stopped by the B.C. Court of Appeal in 2011. The appeal court likewise gave Leroux permission to proceed with an amended claim.
Now, the CRA is alleging that Leroux’s amended claim is “barred by operation of the Limitation Act” — in other words, that Leroux delayed too long in launching his lawsuit.
Irvin Leroux said, “They are trying to win this by attrition, to avoid having my case heard on its merits. But I’m not planning to give up. I’m entitled to my day in court to expose their wrongdoings. I’ve also heard from many other taxpayers who are angry over the money the CRA is wasting just to keep delaying me.”
Mr. Leroux has been assisted in the litigation by the Canadian Constitution Foundation (CCF), “Freedom’s Defence Team”, a registered charity, independent and non-partisan, whose mission is to defend the constitutional freedoms of Canadians through education, communication and litigation.