What is the test for respectability of a Minister in a tax case?
Canada (Federal), Canada
The following excerpt is from Abdulnour v. The Queen, 2013 TCC 34 (CanLII):
It seems to me, the courts must be sensitive, in tax cases, to the economic realities between the taxpayers unless there is unlawfulness or deceit. As I stated ZT22 Holding v. The Queen, supra, in my opinion, the analysis of Justice Dufresne should not be restricted to cases where the Minister acts in his role as “assessor”. Regardless of the Minister’s role, as “assessor” or “collector”, the taxpayers’ legal relationships must be respected by the Courts and by the Minister in tax cases, unless there is unlawfulness or deceit that consequently prejudices the interests of the Minister.
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