In Canada v. ACI Properties Ltd., 2014 FCA 45, the Federal Court of Appeal clarified the application of section 174 of the Income Tax Act (Canada), which allows the Minister to ask the Court for a binding determination of a specific question common to two or more taxpayers. In its decision, the FCA analyzed the prerequisites to section 174 applying, the circumstances in which the question posed by the Minister should be answered, and the procedure to be followed in the determination of the question. A full copy of the decision can be found at: