INCOME TAX
Practice
Appeal from Tax Court’s decision (2005 TCC 108) dismissing Crown’s application for determination under Income Tax Act, R.S.C., 1985 (5th suppl.), c. 1, s. 174(1) of question of fact (purchase price paid for subject lands) on ground would allow Minister to do indirectly what cannot do directly—Whether under s. 174(1) Crown may ask Tax Court of Canada to determine question of law, fact or mixed law, fact common to assessments or proposed assessments in respect of two taxpayers, where proposed reassessment beyond normal reassessment period—Appeal allowed.
Canada v. Miller (A‑83‑05, 2005 FCA 394, Décary J.A., judgment dated 24/11/05, 8 pp.)