What is the effect of a de novo review of an administrative decision?

Canada (Federal), Canada

The following excerpt is from Denso Manufacturing Canada, Inc. v. Canada (National Revenue), 2021 FCA 236 (CanLII):

It is not clear whether the reference to a de novo review of the administrative decision would also mean a de novo review of the issue of procedural fairness. This Court, in Canadian Pacific Railway Company v. Canada (Attorney General), 2018 FCA 69, noted:

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