RAYNALD GRENIER Appellant v. THE ATTORNEY, 2015 FCA 292

Date: 20151217 Docket: A-298-14 Citation: 2015 FCA 292 CORAM: NADON J.A. TRUDEL J.A. SCOTT J.A. BETWEEN:RAYNALD GRENIERAppellantandTHE ATTORNEY GENERAL OF CANADA FOR THE CANADA REVENUE AGENCY (CRA)Respondent Heard at Québec, Quebec, on December 15, 2015. Judgment delivered at Ottawa, Ontario, on December 17, 2015. REASONS FOR JUDGMENT BY: SCOTT J.A.CONCURRED IN BY: NADON J.A. TRUDEL J.A. Date: 20151217 Docket: A-298-14 Citation: 2015 FCA 292 CORAM: NADON J.A. TRUDEL J.A. SCOTT J.A.

BETWEEN:RAYNALD GRENIERAppellantandTHE ATTORNEY GENERAL OF CANADA FOR THE CANADA REVENUE AGENCY (CRA)Respondent REASONS FOR JUDGMENT SCOTT J.A. [1] Raynald Grenier (appellant) appeals from the decision of Justice Martineau (the Judge) of the Federal Court dated May 27,2014, 2014 CF 504 , 2014 FC 504, granting a motion to strike his application for judicial review, which was filed against adecision by the Canada Revenue Agency (CRA) on February 10, 2014, denying his second request for relief relating to the taxationyears 1981 to 1996, 2001 to 2004, and 2006, to overturn the decision to limit his farm losses. [2] The appellant makes two submissions before this Court.

He alleges that the Judge erred by striking out his application forjudicial review on the basis that the Federal Court did not have jurisdiction to grant the remedies sought, which are a matter for the TaxCourt of Canada. He submits that the Judge was also required to address his cause of action based on the Canadian Charter of Rights

and Freedoms,

Part I of the Constitution Act, 1982,

Schedule B to the Canada Act 1982 (U.K.), 1982, c. 11 (the Charter). Indeed, theappellant, who is a physician, argues that he was discriminated against because he has two sources of income, that is, income from hismedical practice and income from his sylvicultural operation. He submits that the application of subsections 31(1) and (1.1) of theIncome Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (Act) is a violation of

section 15 of the Charter. The CRA disallowed the deduction of aportion of his losses from his farming business on the grounds that farming was not his chief source of income during the years indispute. [3] I am of the opinion that those arguments cannot succeed. The appellant’s application for judicial review failed to raise acognizable administrative law claim.

The Judge was correct in ruling that the Federal Court could not grant him the remedy sought. [4] The Federal Court could not then examine the appellant’s constitutional argument, irrespective of whether or not he served anotice of constitutional question. The Supreme Court has noted on numerous occasions that it must be vigilant “to ensure that a properfactual foundation exists before measuring legislation against the provisions of the Charter, particularly where the effects of impugnedlegislation are the subject of the attack” (Danson v.

Ontario (Attorney General), (SCC), [1990] 2 S.C.R. 1086,page 1099; Canadian Broadcasting Corp. v. New Brunswick (Attorney General), (SCC), [1996] 3 SCR 480, paragraph15; British Columbia (Attorney General) v. Christie, 2007 SCC 21, [2007] 1 S.C.R. 873, paragraph 28; Canada v. Stanley J. TessmerLaw Corporation, 2013 FCA 290, paragraph 9). [5] For these reasons, I propose to dismiss the appeal with costs. “A.F. Scott” J.A. “I concur. M. Nadon, J.A.” “I concur.

Johanne Trudel, J.A.” Certified true translation Francois Brunet, Revisor FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DoCKET: A-298-14 STYLE OF CAUSE: RAYNALDGRENIER v.THEATTORNEYGENERALOFCANADAFOR THECANADAREVENUEAGENCY(CRA) PLACE OF HEARING: Québec, QuEBec DATE OF HEARING: DECEMBER 15, 2015 REASONS FOR JUDGMENT BY: SCOTT J.A. CONCURRED IN BY: nadon J.A. TRUDEL J.A.

DATED: DECEMBER 17, 2015 APPEARANCES : Raynald Grenier FOR THE APPELLANT (Self-represented) Lune Arpin FOR THE RESPONDENT THE ATTORNEY GENERAL OF CANADA FOR THE CANADA REVENUE AGENCY (CRA) SOLICITORS OF RECORD : William F. Pentney Deputy Attorney General of Canada Ottawa, Ontario FOR THE RESPONDENT THE ATTORNEY GENERAL OF CANADA FOR THE CANADA REVENUE AGENCY (CRA)