Prerogative Remedies In Federal Income Tax Cases: A New Perspective

Abstract

The author presents a novel approach toward federal tax appeal procedure in Canada with respect to the use of prerogative remedies. In his analysis of the trial and appeal decisions of Parsons et al v. The Queen, [1983] D. T. C. 4329 and [1984] D. T. C. 6345, a convincing argument is forwarded regarding both the authority of the Federal Court (Trial Division) and the viability of prerogative remedies in appealing tax assessments.