True character of application for judicial review could not relate to assessment that did not exist

Federal court | Tax | Goods and services tax | Administration and enforcement

Registrant WSCU received letter stating that it was not “credit union” as defined in Income Tax Act so it did not qualify as “credit union” under Excise Tax Act, but Minister of National Revenue did not propose to issue reassessment. Registrant brought application for judicial review of “decision”. Minister brought motion to strike application. Motion dismissed. In absence of tax assessment, application was not bereft of any possibility of success. Even though potential liability for tax was possible issue, many issues fell outside exclusive jurisdiction of Tax Court, which appeared to be limited to assessment and tax appeals. True character of application for judicial review could not relate to assessment that did not exist. If it was not certain whether s. 18.5 of Federal Courts Act barred judicial review, application should not be struck. Without letter, it was not possible to conclude that it was not possible to quash “decision”. Without adequate record, it was inappropriate to resolve novel issue.

Westminster Savings Credit Union v. Canada (Attorney General) (2019), 2019 CarswellNat 996, 2019 FC 304, Yvan Roy J. (F.C.).


Free newsletter

Our daily newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please complete the form below and click on subscribe for daily newsletters from Law Times.

Recent articles & video

Open schedule at Competition Tribunal presents opportunity for commissioner, lawyer says

Students raise alarm on future of university legal clinics

CICB to cease accepting applications on Oct. 1

Stikeman Elliott, Rubin Thomlinson, McCarthy Tétrault win HR awards

Insurance lawyers reveal their referral philosophies

Court of Appeal rules auto insurer not liable for parental negligence claim stemming from accident

Most Read Articles

New equality measure approved by Law Society of Ontario as the statement of principles gets repealed

Judges call out lack of support for legal aid, pro bono amid MAG presence

Chasm in opinions remains after statement of principles repeal

Law students, paralegals can continue working on the same summary conviction matters