The respondent, Canadian Public Accountability Board (CPAB), brought a motion to quash an application for judicial review initiated by the applicant, Certified General Accountants Association of Canada (CGA-Canada).
CPAB argued that the Divisional Court lacked jurisdiction because CPAB exercises no statutory powers, that CGA-Canada lacked standing, and that declaratory relief would serve no useful purpose.
The court dismissed the motion to quash, finding that despite lacking statutory powers, CPAB operates as a public body with a public mandate to oversee the auditing of public companies, making it subject to judicial review.
The court also found that CGA-Canada had standing and that declaratory relief could serve a useful purpose.