Dow Chemical Canada ULC v. Canada, 2024 SCC 23 -- summary under Subparagraph 171(1)(b)(iii)

In connection with finding that the Tax Court did not have the jurisdiction to review decisions of the Minister under s. 247(10), Kasirer J indicated (at para. 105) that the remedies granted to the Tax Court under s. 171(1) did not extend to the power to vary or quash an s. 247(10) opinion of the Minister, so that “[i]f the Tax Court issues an order for reconsideration and reassessment, the Minister will simply be required to issue a reassessment that correctly reflects the very decision that the taxpayer sought to challenge since that decision would not have been quashed” and “an order for reconsideration and reassessment cannot compel the Minister to reconsider her discretionary decision under s. 247(10) because such a decision is not an assessment nor part of one”.