S.23(3) of the Interpretation Act (B.C.) (similar to s. 31(3)) does not apply to an administrative power of a quasi-judicial character that is exercised by a Minister in relation to a particular taxpayer for a particular year. In such a situation the Minister is functus after having exercised his discretion to allow an expense when the original assessment is made, and is precluded from later re-exercising his discretion.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340153
Extra import data
{
"field_legacy_header": "<strong><em>MacMillan Bloedel Ltd. v. Min. of Fin. (B.C.)</em></strong>, [1982] CTC 269 (BCCA)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
"field_legacy_header": "<strong><em>MacMillan Bloedel Ltd. v. Min. of Fin. (B.C.)</em></strong>, [1982] CTC 269 (BCCA)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}