IRIS TECHNOLOGIES INC. Appellant v. THE ATTORNEY GENERAL OF CANADA, 2022 FCA 180

Date: 20221024 Docket: A-216-21 Citation: 2022 FCA 180 CORAM: WEBB J.A. GLEASON J.A. LASKIN J.A. BETWEEN:IRIS TECHNOLOGIES INC.AppellantandTHE ATTORNEY GENERAL OF CANADARespondent Heard at Toronto, Ontario, on October 24, 2022. Judgment delivered from the Bench at Toronto, Ontario, on October 24, 2022. REASONS FOR JUDGMENT OF THE COURT BY: WEBB J.A. Date: 20221024 Docket: A-216-21 Citation: 2022 FCA 180 CORAM: WEBB J.A. GLEASON J.A. LASKIN J.A.

BETWEEN:IRIS TECHNOLOGIES INC.AppellantandTHE ATTORNEY GENERAL OF CANADARespondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on October 24, 2022) WEBB J.A. [1] This is an appeal from the Order of the Federal Court (2021 FC 874) dismissing the motion of Iris Technologies Inc. (Iris) for aninterim injunction to enjoin the Minister of National Revenue from taking any collection actions pending the determination of theunderlying judicial review application. [2] The Federal Court Judge applied the test as set out in RJR-MacDonald Inc. v.

Canada (Attorney General), (SCC),[1994] 1 SCR 311 for determining if an interlocutory injunction should be granted. The Federal Court Judge found that while there was aserious issue to be tried, Iris had failed to establish that refusing to grant the injunction would cause it irreparable harm. This was afinding of fact and we can only interfere if the Federal Court Judge made a palpable and overriding error. [3] The Federal Court Judge found that "“[t]he financial evidence provided on this motion is incomplete, out of date and generally

provides an insufficient evidentiary foundation to support a claim of irreparable harm” " (paragraph 54 of the Federal Court Judge’s reasons). [ 4 ] Iris has failed to establish that the Federal Court Judge made a palpable and overriding error in making this finding. Therefore, the appeal will be dismissed, with costs. [ 5 ] As noted by counsel at the commencement of the hearing, the respondent in this appeal will be changed from the Minister of National Revenue to the Attorney General. "Wyman W. Webb" J.A.

FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD Docket: A-216-21 APPEAL FROM AN ORDER OF THE HONOURABLE MADAM JUSTICE Sadrehashemi OF THE Federal Court DATED 25-AUG-2021 IN FILE NO. T-455-21. STYLE OF CAUSE: IRIS TECHNOLOGIES INC. v. THE ATTORNEY GENERAL OF CANADA PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: OCTOBER 24, 2022 REASONS FOR JUDGMENT OF THE COURT BY: WEBB J.A. GLEASON J.A. LASKIN J.A. DELIVERED FROM THE BENCH BY: WEBB J.A.

APPEARANCES : Leigh Somerville Taylor For The Appellant Katie Beahen Andrea Jackett Elizabeth Chasson Christopher Ware Angela Slater For The Respondent SOLICITORS OF RECORD : Leigh Somerville Taylor Professional Corporation Toronto, Ontario For The Appellant A. François Daigle Deputy Attorney General of Canada Toronto, Ontario For The Respondent