In 1455257 Ontario Inc. v. Canada, 2016 FCA 100, the Federal Court of Appeal held that a dissolved Ontario corporation lacks the capacity to appeal from an assessment in the Tax Court of Canada because the Ontario Business Corporations Act prohibits dissolved corporations from initiating legal proceedings. The Court overturned its previous decision, 495187 Ontario Ltd. v. Canada (M.N.R.), 94 DTC 6229, which held that an appeal to the Tax Court was not the initiation of a proceeding but a further step in the administrative proceeding initiated by the Minister of National Revenue in assessing the corporation.