In finding no reversible error in the Federal Court’s dismissal of the appellant’s application for judicial review of a decision of the Minister of National Revenue refusing its request for remission of tax under s. 23(2) of the Financial Administration Act, Stratas JA stated (at para. 3):
[D]ecisions of this sort are relatively unconstrained: the Minister has a discretion of sweeping ambit based on wide criteria. … In practical terms, normally only a fundamental misreading or misapplication of subsection 23(2), irrationality, or bad faith on the part of the Minister will lead to relief.