Dow Chemical Canada ULC v. Canada (Courts)

The Supreme Court of Canada released the following decision on 2024-06-28:

Dow Chemical Canada ULC v. Canada, 2024 SCC 23 [link to case(link is external)]

Case Brief(link is external)

  • The Supreme Court confirms that a taxpayer’s challenge to a discretionary decision by the Minister of National Revenue should be brought in Federal Court.