Justice Patrick Boyle has recused himself from deciding all remaining issues in McKesson Canada Corporation’s transfer pricing proceedings in the Tax Court of Canada, including costs and confidentiality issues. The case is currently on appeal in Canada’s Federal Court of Appeal.
In a Sept. 4 Order and Reasons for Recusal, Justice Boyle said he made his decision on account of McKesson and its attorneys’ decision to publicly release statements in the factum filed in the appeal, which the Justice said were riddled with lies and intentionally, wrongly, accused him of being untruthful, deceitful, and impartial “under the guise of fearlessly advancing and representing the interests of McKesson Canada.”
The Justice provided a very detailed rebuttal to McKesson’s allegations concerning his conduct, and said that he must recuse himself as a reasonable person would entertain doubt that he would remain able to reach impartial decisions in the case. For the decision, see McKesson Canada Corporation v. The Queen, Order and Reasons for Recusal.
