The Minister appealed a Prothonotary's decision dismissing a motion to strike a judicial review application by an employer regarding the denial of CEWS benefits.
The Federal Court dismissed the appeal, finding no palpable and overriding error in the Prothonotary's refusal to admit an affidavit under s. 244(9) of the ITA, nor any error of law in finding the application challenged discretionary administrative conduct rather than an issue falling within the exclusive jurisdiction of the Tax Court.
