Canada vs Dow Chemicals, February 2023, Supreme Court, Case No. 40276

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In 2022 the Federal Court of Canada ruled in favour of the Revenue Agency and dismissed Dow Chemicals’ appeal regarding the Tax Court’s jurisdiction to make a downward adjustment.

The Federal Court held that the Tax Court could not overturn the Revenue Agency’s (Minister’s) opinion that a requested downward adjustment was inappropriate because the Tax Court’s jurisdiction is only to set aside, vary or remit an assessment to the Minister, whereas an opinion is not an assessment.

According to the Federal Court, the jurisdiction to judicially review an opinion lies with the Federal Court.

Following the Federal Court’s decision, Dow Chemicals filed an application for leave to appeal to the Supreme Court.

Appellant DCC.pdf
Respondent HMTK.pdf
Appellant DCC.pdf

Judgement of the Supreme Court

In a judgment of 23 February 2023, the application for leave to appeal was granted and the question of jurisdiction will now be considered by the Supreme Court.


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