Précis: In a decision blogged earlier on this site the Federal Court dismissed the Crown’s motion to strike the statement of claim in this case. The plaintiffs are seeking a remedy against the Crown for its negligence in connection with a tax shelter in which they invested. The Crown appealed the Federal Court’s decision to the Federal Court of Appeal. The Court of Appeal recognized that there could be liability in connection with public officials acting “in a manner inconsistent with the proper and valid exercise of their statutory duties, in bad faith or in some other improper fashion” [para. 46] but found that such allegations had not been properly pleaded.
Scheuer v. R. - FCA: CRA has no general duty to warn taxpayers of bad tax sheltersREAD MORE »