In Neumann v. Attorney General, Madam Justice Ryan accepted without finding that the tort of negligent investigation, a tort of relatively recent origin in Hill v. Hamilton-Wentworth, applies to tax investigators carrying out a search even though she did not find that there was a breach of duty in the immediate case. Canada's appeal was allowed setting aside the awarded damages of $1.3 million.
Mr. Neumann is a businessman who carried out dealings with Ms. B, a party the Canada Revenue Agency (CRA) was investigating. His workplace was also his place of residence. One morning, CRA agents arrived at Mr. Neumann's house, unannounced, armed with a warrant to search and seize documents related to Ms. B. Following the search, Mr. Neumann, a former victim of East Germany's oppressive regime, suffered from post-traumatic stress disorder related to the investigation.
Justice Ryan ultimately found that there was no evidence that the CRA was negligent in seeking and executing the search warrant in this case. While there may have been less invasive search alternatives available to the CRA, Justice Ryan did not find that those would have been legitimate options for a reasonable investigator.
July 6, 2011
Link to Decision
Leonard Elias
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