We are all waiting for Justice Martineau’s decision on our Canadian FATCA IGA summary trial




Canada Revenue Agency confirms to us and Justice Martineau (via Government counsel) that it intends to begin transferring private banking data of some Canadian citizens to U.S. IRS on September 23, 2015.

Justice Martineau is expected to provide a decision on our summary trial before that date — I predict on September 21, a Monday.

We will do our best to provide you quickly with the decision when it is rendered. It is possible that there might be only the “bare bones” of a decision, with reasons to follow later (because of the short time Justice Martineau had in reaching a decision before September 23).

Please be patient before and after the decision — and keep the faith.


One year ago, on August 11, 2014, Litigator Joseph Arvay filed a FATCA IGA lawsuit in Canada Federal Court on behalf of Plaintiffs Ginny and Gwen, the Alliance for the Defence of Canadian Sovereignty (en français), and all peoples.

Because of a Government delay we initiated a “summary trial”, using a portion of the arguments, which offered the possibility of preventing private banking information from being turned over to the IRS before September 30, 2015.

The summary trial took place on August 4-5 2015 and we expect to have a decision before September 23 2015.

See Alliance’s Claims, our Alliance blog, and AUGUST 4-5 SUMMARY TRIAL FILINGS in LITIGATION UPDATES.

103 thoughts on “We are all waiting for Justice Martineau’s decision on our Canadian FATCA IGA summary trial

  1. Lynne Swanson

    An article in today’s Huffington Post says our Court Fight to Stop FATCA Impacts All Canadians.

    The writer says:

    I wish both of the plaintiffs luck with the outcome. I doubt that it will change anything but they are right to object to the breach of their privacy.


    In my experience, the IRS wants people to jump through their hoops without any consideration that we are not part of the United States. And they are not concerned with privacy or our constitution. They want us to follow their rules even if they don’t always make sense.

    While she seems empathetic, she ends the article with the Become Compliant, Nowhere to Hide hymn. That is probably because Cleo Hamel (the writer of the article) is a “tax expert” specializing in cross-border taxes.

  2. Lynne Swanson

    I am now having technical issues listening to the CD. It keeps pausing just a few minutes into the hearing and I can’t get it to unpause.

    I have tried listening to it several times and the same thing happens each time at the same place on the CD, making me wonder if the CD is defective or if there is a problem with my computer.

    This is very frustrating.

  3. Lynne Swanson

    I received the CD of the trial today. Unfortunately, it begins with Day 2. I don’t know where Day 1 is.

    I just called Federal Court. They will send me another CD.

    This is only approved for personal use. I cannot post it on line. If I want to post information from the CD or write an article about it, I must send a letter and receive consent. I cannot e-mail the letter.

    I’m not sure what happened to the concept of making our justice system more open and accessible.

  4. PatCanadian

    RE my previous comment: Justin Trudeau says that LIBERALS STAND AGAINST TWO TIERED CITIZENSHIP.


    It would be nice if Justin made the leap to FATCA/IGA hidden in Bill C-31 in addition to C-24.

    Trudeau said, “Liberals will guarantee that all Canadians’ fundamental rights are respected as guided by the Canadian Charter of Rights and Freedoms.”

    “Canadian citizenship should not be conditional. A Canadian is a Canadian is a Canadian,” said Trudeau to applause.

    1. John Canuck

      I would not count on Justin Trudeau to jump in to the fray and negate the IGA or FATCA. I doubt he knows much about it, hence he doesn’t mention it.

  5. PatCanadian

    Trudeau at Islamic Convention:

    A small ray of hope on CTV news this morning. Justin Trudeau says that LIBERALS STAND AGAINST TWO TIERED CITIZENSHIP. No it doesn’t specifically mention FATCA, but I think it’s a step in the right direction.

    1. John Canuck

      Perhaps, although being against two-tiered citizenship is like being against abuse of puppies. If he says something that directly ties to FATCA or the IGA, that might mean something. He isn’t, because he a) doesn’t know much about it, or b) knows about it and is not about to do anything about it should he ever be in a position to.

  6. Lynne Swanson

    Thanks Hazy. Intriguing. Especially that the former Assistant Deputy Minister of Communications for Finance is still shaking his head at some of the goings on–including don’t use the word budget in discussing the budget.

    That is sort of like calling us “Americans abiding in Canada” when most of us are Canadian citizens.

    “Spin to win” says it all.

  7. Hazy

    As most know, the implementing legislation for the FATCA-IGA was buried in the 2014 budget, Bill C-31.

    A little tibbit about that budget that some may find interesting from a long article by Lawrence Martin in the G&M ROB magazine:

    “Mark Cameron, who worked as a policy adviser at the PMO, came to see Harper and Flaherty as respecting one another. But Flaherty freelanced too much for the boss’s liking. “He didn’t necessarily check before he went out and made statements. That aggravated us.”

    It aggravated them to the point where Flaherty’s office was not even allowed to write his own budget. In 2014, for Flaherty’s final budget, over from the PMO came Scott Anderson, one of Harper’s top speechwriters.”


  8. Lynne Swanson

    I just had a call from Federal Court. Justice Martineau approved my request for a CD of the trial. Unfortunately, he only approved it for my personal use, but he did not approve it for posting on line.

    1. EmBee

      Hi Lynne,
      How’s the audio on that CD? I imagine you’re not allowed to reproduce parts in writing verbatim but I’d love to read about some of your impressions after you’ve finished listening. Some people who attended were apparently nodding off during the government’s arguments so maybe you can listen to those parts at bedtime (if you have any trouble getting to sleep). Pity the transcript of the trial is so expensive. Obviously Justice Martineau has a copy though and along with all the briefs submitted he has an enormous amount of reading to do in order to give his decision. Poor man! BTW, have you heard anything from Victoria lately? She seems to be taking almost a month long blog break.

    2. Lynne Swanson

      @Embee:  I don’t have the CD yet. They were going to mail it yesterday or today.  Considering our terrible Canada Post service, I hope to have it by the end of next week.

      When I receive it, I will need to decide which parts to fast forward and which parts to replay.

      After I listen to it, I will ask Federal Court what the requirements or restrictions are around posting some of the content in text on line.

      Victoria has been on vacation in the U.S. I miss her posts and our communications.



  9. Lynne Swanson

    @Stephen: Thanks for posting that exchange in Australia. Sounds like “Congress has spoken” with their nuclear weapon in Australia.

    Very interesting that it was an Australian Mr. Allen supporting the IGA. It was Canada’s Mike Allen who uttered the words “Congress has spoken.”

    @All Financial Post asks Which will come first: a decision in the FATCA legal challenge or the first exchange of information.

    Julius Melnitzer, one of the authors of that Financial Post article, is a convicted criminal and a disbarred lawyer who defrauded five Canadian banks of $67 million.

    Melnitzer has written several articles about FATCA for the Financial Post. He was a prominent lawyer in London Ontario. His name is well remembered by almost anyone over the age of 50 here, more for his crimes than for his previous legal work.

    It always boggles my mind when I see Melnitzer writing about FATCA. Financial Post has only accepted one article that I submitted to them.

    It seems Financial Post prefers convicted criminals to write for them.

  10. Lynne Swanson

    I ditto Pacifica and Stephen in thanking Little People across Canada and around the globe for their donations of $500,000.

    A HUGE thank you to Stephen and Tricia for “never, never, never giving up!”

    “Alone, we can do so little. Together, we can do so much.” (Helen Keller)

    Well done everyone. Now we anxiously await Justice Martineau’s decision.


Leave a Reply

Your email address will not be published. Required fields are marked *

Optionally add an image (JPEG only)