Supreme Court grants leave to Iris Technologies
The Federal Court of Appeal had struck out a Federal Court application of Iris Technologies Inc., which had sought a declaration that it was denied procedural fairness in the audit and assessment process, that the resulting assessments were made without an evidentiary foundation and that they were issued for the improper purpose of depriving the Federal Court of jurisdiction to hear its administrative law grievances and stated that the application was “in essence, a collateral challenge to the validity of the assessments issued under the ETA, a matter within the exclusive jurisdiction of the Tax Court.” It also applied the proposition that the Court should not exercise its discretion by making a declaration that will not “have any real or practical effect” (Iris had long since been assessed).
In granting leave, the Supreme Court indicated that this appeal will be heard with Dow Chemical ULC – presumably, on the basis that both deal with the demarcation of the respective jurisdictions of the Federal Court and Tax Court.
Neal Armstrong. Summary of Canada (Attorney General) v. Iris Technologies Inc., 2022 FCA 101, leave granted 16 March 2023 under Federal Courts Act, s. 18.5.