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Chrysler Canada Inc v Canada: taxpayers entitled to seek judicial review of ministerial decisions under the Canada-United States Tax Convention (1980)

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • March 25 2009

The Federal Court recently released an important ruling that paves the way for taxpayers to seek judicial reviews of decisions by the Minister of National Revenue to issue reassessments under the intersection between the Canada-United States Tax Convention (1980) and the Income Tax Act