The applicant sought a declaration from the Superior Court of Justice that certain shares were held in a family trust, after the Canada Revenue Agency assessed him on the basis that the trust did not exist.
The Attorney General of Canada argued that the Tax Court of Canada had exclusive jurisdiction over the matter.
The court declined jurisdiction, finding that the proceeding was essentially an appeal of a tax ruling and that the Tax Court of Canada is the appropriate forum to determine the existence of a trust for income tax purposes.
