Is Section 29.1 of the RSTA prohibited for the collection and assessment of tax under the Act?
Ontario, Canada
The following excerpt is from Crichton, et al. v. HMTQ, 2021 ONSC 8012 (CanLII):
Section 29.1 of the RSTA was also examined in Compucare v. Ontario (Attorney-General), 2015 ONSC 1987. In that case, the applicants had brought a rule 14.05 (3) application in respect of an RSTA dispute. MacLeod-Belliveau J. noted that the collection and assessment of tax is clearly a matter that arises under the Act. In her view, it was clear and obvious that the application fell squarely within this prohibition and could not proceed.
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