Air Canada v. Turner, [1984] 6 WWR 346 (BCSC)

When the Legislature imposes a tax, it is the duty of the authorized officer (subject to administrative common sense) to assess that tax upon all those who are liable to it by law. Although amendments to the Gasoline Tax Act (B.C.) imposed a special retroactive tax to be paid by every purchaser of gasoline for his own use, no attempt was made to collect the tax from anyone other than Air Canada and two other airlines. The assessment of Air Canada accordingly was capricious, discriminatory and "unsporting", and was quashed as being illegal.

Subsection 9(2) of the Gasoline Tax Act (B.C.) provided that an assessment was to be made by an "authorized officer". A Notice of Assessment issued in the name only of the "Ministry of Finance-Revenue Adminstration Branch" and which did not disclose the name of an authorized officer, was quashed. Murray J., stated: "I do not consider it is necessary for an authorized officer to actually sign the assessment ... but I do consider that the document must show on its face that it was issued by an authorized officer as such an official is the only person who can legally issue an assessment under the Act."