De Blois J.:
The Court is dealing with a motion for a declaratory judgment under articles 453 et seq. C.C.P. in which the applicant requests a declaration that subsections 231.2(2) and (3) of the Income Tax Act R.S.C. 1952, c. 148, as amended, are null and of no force or effect because they violate section 8 of the Canadian Charter of Rights and Freedoms.
Article 453 of the Code of Civil Procedure reads as follows:
Any person who has an interest in having determined immediately, for the solution of a genuine problem, either his status or any right, power or obligation which he may have under a contract, will or any other written instrument, statues, order in council, or resolution or by-law of a municipality, may, by motion to the court, ask for a declaratory judgment in that regard.
The Court has this very day ruled on the applicant’s application for review by cancelling the judicial authorization granted pursuant to subsection 231.2(3) of the Income Tax Act and there is accordingly no need to rule on the motion for a declaratory judgment or on the constitutionality of the provision in question due to the cancellation of the authorization and the fact that the applicant has no genuine and immediate problem in that regard.
FOR THESE REASONS, THE COURT:
DISMISSES the applicant’s motion for a declaratory judgment without costs.
Motion dismissed.