In McKesson v. The Queen (2014 TCC 266), Justice
Patrick Boyle recused himself from the two remaining issues with
which he was seized in the transfer pricing case – costs and
the content of the court's public file (i.e., the
determination of whether certain information may be
confidential).
This unusual decision arises as a result of the content of the
Appellant's factum filed in the Federal Court of Appeal in the
appeal of Justice Boyle's trial decision in McKesson
(see our posts on the Tax Court case
here and the Federal Court of Appeal proceeding
here and
here).
In his recusal reasons, Justice Boyle wrote:
[4] As detailed below, I have, of my
own motion, decided that I am compelled to consider whether I need
to recuse myself from the two remaining issues before this Court. A
consideration of this issue is required because I became aware that
the Appellant and Appellant's counsel, together with its
co-counsel in the Federal Court of Appeal in respect of
