Précis: Mr. Fink applied for a remission order in connection with the taxation of stock option benefits. He applied for judicial review of a decision of the Assistant Commissioner of the CRA refusing to recommend that the Governor in Council issue a remission order. During the course of that application Mr. Fink’s counsel sought to cross-examine on affidavits filed on behalf of CRA. The issue before the Court of Appeal was whether Mr. Fink’s counsel could put 5 questions related to remission applications filed by other taxpayers. The Federal Court Judge directed CRA to answer the questions and CRA appealed to the Federal Court of Appeal. On appeal the Federal Court of Appeal dismissed the appeal, with costs, holding that the questions were proper.
Fink v. R. - FCA: Applicant entitled to ask questions about other remission order applicants in stock option planPlus >