Canadian Union of Public Employees v. M.N.R.
A-654-92
Pratte J.A.
26/1/93
3 pp.
Appeal from decision of M.N.R. on request to amend registered pension plan -- Minister bound to administer and enforce Act under Income Tax Act, s. 220(1) and to reject amendments to registered pension plan not complying with prescribed conditions under s. 147.1(4)(c) -- Prescribed conditions cannot be ignored on ground of unconstitutionality -- Court could neither give decision Minister not empowered to give nor direct Minister to render such decision -- Appeal dismissed -- Income Tax Act, S.C. 1970-71-72, c. 63, ss. 147.1(4)(c) (as enacted by S.C. 1990, c. 35, s. 16(1)), 220(1).
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