What is the distinguishing factor in the pleadings in a motion against the Canada Revenue Agency?
British Columbia, Canada
The following excerpt is from Gulf Coast Materials Ltd. v. British Columbia (Ministry of Jobs, Tourism and Skills Training), 2016 BCSC 980 (CanLII):
The plaintiff must raise issues distinct from those which would be addressed in judicial review: Leroux v. Canada Revenue Agency, 2012 BCCA 63 [Leroux], at paras. 23-24. In Leroux, the distinguishing factor in the pleadings was an allegation of attempted extortion; a matter incapable of redress via judicial review.
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