The Minister assessed the respondent for unremitted retail sales tax on the basis that she was a director of her brother's company.
The respondent was never a director and had no involvement with the company, but missed the time limits to object to the assessment under the Retail Sales Tax Act.
She obtained a declaration from the Superior Court that she was not a director and not liable for the tax.
The Court of Appeal allowed the Minister's appeal, holding that the respondent could have raised a due diligence defence under the Act and that disputes concerning the validity of an assessment must be resolved within the statutory framework, not through an application for declaratory relief.
