FEDERAL COURT JURISDICTION
Appeal from Federal Court’s decision (2004 FC 1105) concluding Federal Courts Act, s. 18.5 barred appellant from judicial review because had right of appeal under Income Tax Act, s. 169(1)—Purpose of s. 18.5—Federal Court may review legality of collection measures, but not attack on underlying assessment—Appeal dismissed—Federal Courts Act, R.S.C., 1985, c. F-7, s. 18.5—Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 169.
Walker v. Canada (A-454-04, 2005 FCA 393, Malone J.A., judgment dated 28/11/05, 7 pp.)
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.