In finding that the Agency was not bound to amend a return based on a favourable Informal Procedure judgment rendered to a taxpayer in similar circumstances, it stated:
The Agency … does not automatically agree to process an amended tax return on the basis that another taxpayer has won their case in court. Furthermore, from a legal point of view, a taxpayer is not affected by a judgment to which they are not a party.
Furthermore, the Agency cannot be forced to agree to process an amended return reflecting a judgment handed down by the Tax Court of Canada under the Informal Procedure because such a judgment does not constitute binding jurisprudence according to … section 18.28 of the Tax Court of Canada Act … .