INCOME TAX |
Canada v. Sussex Square Apartments Ltd.
A-40-99
Décary J.A.
14/9/00
2 pp.
Appeal from Tax Court of Canada decision allowing taxpayer's appeal from assessments made by Minister under Income Tax Act--No reviewable error made by Bowman J.--Approach adopted by T.C.C. falling squarely within one described by Supreme Court of Canada in Shell Canada Ltd. v. Canada, [1999] 3 S.C.R. 622: courts must be sensitive to economic realities of transaction, rather than being bound to what appears to be its legal form--Court not ready to revisit Dale v. Canada, [1997] 3 F.C. 235 (C.A.): superior court order cannot be attacked collaterally unless lawfully set aside--Appeal dismissed.
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