Can a party before the court be ordered to provide authorizations for the delivery of documents by the US tax authorities?
British Columbia, Canada
The following excerpt is from Allen-Trenholme v. Simmie, 2006 BCSC 384 (CanLII):
The result of this decision, however, is contrary to the result in Fiege v. Rupitz, [2001] B.C.J. No. 1579, 2001 BCCA 482, a decision of Levine, J.A. in chambers. In that case the court had ordered a plaintiff to provide authorizations for the delivery of documents by the U.S. tax authorities. The order was appealed on several grounds, not including a lack of jurisdiction. The appeal was dismissed, and although it is silent on the issue before this court, it is clear that neither the learned judge below nor Levine, J.A. (nor, indeed, the appellant’s counsel) had any doubts about the court’s ability to order a party before the court to authorize a non-resident non-party to produce documents.
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