What is the test for deference and deference to a Tax Officer's decision not to tax an Individual Tax Account?
Alberta, Canada
The following excerpt is from Dear v. McLennan Ross, 2008 ABCA 137 (CanLII):
Where the Taxing Officer exercises discretion in taxing an account, his decision is entitled to deference and will be interfered with only if it discloses an error of principle or palpable and overriding error: McLennan Ross v. Keen Industries Ltd. (1988), 1988 ABCA 224 (CanLII), 59 Alta. L.R. (2d) 369, 86 A.R. 311 (C.A.).
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