TPine Leasing Capital Corporation v. Canada, 2024 FCA 83 -- summary under Subsection 152(1)

Before noting that a potential reassessment to reduce a cost-of-goods-sold deduction appeared at first glance “not be defensible on the facts and the law” (para. 34), Webb JA stated:

The principle that the Minister must assess in accordance with the facts and the law was confirmed … in … Collins Family Trust … .