The Minister of National Revenue assessed the respondent taxpayers under s. 160 of the Income Tax Act for taxes owing by a company from which they had received payments.
The taxpayers applied for judicial review of the Minister's discretionary decision to assess them, arguing that the long delay before the assessment was abusive.
The Supreme Court of Canada held that judicial review was not available because s. 160 expressly allows the Minister to assess 'at any time', meaning there is no limitation period.
Furthermore, the taxpayers could have pursued the regular tax appeal process to challenge the assessments.
