What is the scope of a Minister's discretionary power under section 220(3.1) of the Revenue and Customs Act?
Canada (Federal), Canada
The following excerpt is from Edwards v. Canada (Customs and Revenue Agency), 2002 FCT 618 (CanLII):
Subsection 220(3.1) of the Act vests a discretionary power to the Minister. The courts have the responsibility to ensure that the taxpayer is heard, and that he is entitled to a decision that is the outcome of a fair process in the course of which the submissions he is raising were indeed considered (see Courchesne v. Canada (Revenue), [1996] F.C.J. No. 1469 (T.D.)(QL)).
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