Goodman v. Rompkey et al., 82 DTC 6256, [1982] 1 SCR 589 -- summary under Subsection 231.3(3)

Even assuming that the Quebec Court of Appeal had the inherent jurisdiction to intervene where an approval by a Superior Court Judge exceeded his jurisdiction, his jurisdiction had not been exceeded here where the affidavit which he had before him stated "in great detail the reasonable grounds which the Minister had to believe offences had been committed", even though as a result of his approval the Department employees had seized all of the appellant professional accountant's audit and tax files.