In reversing a finding that the taxpayer was precluded from seeking a declaratory order that it did not owe taxes which have been reassessed by the Minister, that it should not have been so assessed, or that in any event the taxes had been paid or the government was estopped from collecting those taxes from the taxpayer, Mahoney J.A. stated:
"We are all of the view that the learned trial judge erred in characterizing this action for declaratory relief as an appeal against the assessment in issue. Rather, many of the declarations sought are to the effect that, in law, the debt confirmed by the assessment has been extinguished."