What is the test for obtaining leave under section 140(4)(a) of the Revenue and Customs Act?
Ontario, Canada
The following excerpt is from Lindhorst v Centennial College, 2016 ONSC 2678 (CanLII):
Pursuant to s. 140(4)(a) of the Act, in order to be granted leave the onus is on the applicant to demonstrate that the proceeding sought to be instituted is not an abuse of process and that there are reasonable grounds for the proceeding. The test is not whether the applicant has conceptually an arguable case. The applicant must proffer evidence and not mere allegations to support the proposition that there is an evidentiary basis for the relief claimed in the proposed proceeding. (See: Deep v. Canada (Revenue Agency), [2011] O.J. No. 4256 (S.C.J.) at paras. 7-8.)
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