The appellant brought an application under Rule 58 for a determination of a question of law regarding the Tax Court's jurisdiction.
The issue was whether the Minister's decision to deny a downward transfer pricing adjustment under subsection 247(10) of the Income Tax Act falls outside the exclusive original jurisdiction of the Tax Court.
The Court held that the Minister's decision is an essential component of the assessment and goes to its correctness, meaning it can be reviewed by the Tax Court under its exclusive appellate jurisdiction.
