Barron v. M.N.R.
A-322-96
Pratte J.A.
4/2/97
4 pp.
Appeal from Trial Division order ((1996), 96 DTC 6262) setting aside M.N.R.'s decision denying respondents' request under Income Tax Act, s. 152(4.2) to reopen statute barred taxation years to enable them to claim business losses-Trial Judge concluding Minister's decision contrary to announced policy, bad in law as respondents entitled to deduct business losses if requests made before expiry of three-year period following date of assessments-S. 152(4.2) conferring discretion on Minister-Reviewing court not called upon to exercise discretion conferred on person making decision-Court may intervene and set aside discretionary decision under review only if decision made in bad faith, author ignored relevant facts or took into consideration irrelevant facts or decision contrary to law-Trial Judge's findings contrary to evidence-Respondents invited by officer of Revenue Canada to take advantage of s. 152(4.2), given full opportunity to make representations in support of requests-Not given opportunity to make oral representations-Save in exceptional cases, fairness not requiring oral hearing-Minister, not judge, vested with discretion conferred by s. 152(4.2)-Minister's decision not wrong for sole reason judge, on basis of fragmentary information before him, would have exercised discretion in different manner-Appeal allowed-Income Tax Act, S.C. 1970-71-72, c. 63, s. 152(4.2) (as enacted by S.C. 1991, c. 49, s. 125(1)).