The Minister of National Revenue denied the appellant's request for a downward transfer pricing adjustment under subsection 247(10) of the Income Tax Act.
The appellant appealed the resulting reassessments to the Tax Court of Canada.
The respondent brought a motion to quash the appeal for lack of jurisdiction.
Applying the Supreme Court of Canada's decision in Dow Chemical, the Court held that a decision under subsection 247(10) is a discretionary decision, not an assessment, and falls outside the Tax Court's jurisdiction.
The proper forum is the Federal Court on judicial review.
The motion to quash was granted without leave to amend.
