[2012] 4 F.C.R. D-3
Income Tax
Administration and enforcement—Assessment—Motion to strike judicial review application on basis dealing with matter (i.e. tax assessment ) solely within jurisdiction of Tax Court of Canada—At issue in application discretion to assess as described in various Canada Revenue Agency (CRA) policies—Decision to depart from policies not otherwise reviewable, thus subject to judicial review—Here, applicant seeking judicial review of decision to reassess on basis contrary to CRA policies in place—Not attacking reassessment itself—Application not bereft of any chance of success—Cases referred to by respondent distinguishable—Motion dismissed.
JP Morgan Asset Management (Canada) Inc. v. Canada (National Revenue) (T-1278-11, 2012 FC 651, Aalto, Case Management Judge, order dated May 28, 2012, 15 pp.)