The grounds for a Prince George man's battle with the federal government's tax collector have been narrowed slightly by the B.C. Court of Appeals.
While Irvin Leroux will be able to pursue complaints of misfeasance and negligence, claim related to the Charter of Rights were dismissed according to a ruling issued Wednesday.
The decision follows on one reached in November to reject a Canada Revenue Agency (CRA) request to have Leroux's claims against the agency thrown out of court.
Leroux believes he's now on the home stretch but it will still be some time yet before the issue is brought to a head.
"I think I've gone through all their stall tactics and delays, trying to exhaust all my resources," Leroux said. "My understanding is we refile our statement of claim and we then go for documents, discoveries and trial."
The matter dates back to 1996 when Leroux, now 67 years old, owned an operated an RV park and campground and a small residential subdivision near Valemount and the CRA launched an audit.
Leroux claims that when two CRA investigators visited his home, they agreed to make copies of his documents, but instead took the originals when he had left the house to go about his business and refused to return them.
He further claims a significant portion of those documents were later shredded and others lost and was then told it was his responsibility to provide copies of all the documents necessary for the audit.
And Leroux is alleging that a failed extortion attempt by a now deceased auditor led to a 13-year-long series of actions by CRA that ruined him financially.
Leroux maintains that when he turned down a request for $25,000 cash to resolve his tax problem, the auditor submitted an audit that had him owning $618,438 in income tax and $86,000 in GST.
Leroux further alleges the CRA's subsequent tax reassessments and enforcement activities caused him to sell his business and home for far less than their assessed values.
By the time all was said and done, the GST assessment was adjusted to $20,431 and the income tax was varied to a credit of $24,302 which was used to offset the GST debt, according to court documents.
The issue drew national attention and, in March 2010, the Canadian Constitution Foundation, an advocacy group dedicated to defending Canadians' constitutional freedoms through "education, communication and litigation," retained lawyer Laurie Armstrong on Leroux's behalf.
Armstrong was on vacation Wednesday and could not be reached for comment.
