Canada v. Harris, 2000 DTC 6373 (FCA) -- summary under Subsection 152(1)

In dismissing an appeal by the Crown of a refusal to strike a statement of claim by a member of a public interest group alleging that, in granting a ruling, Revenue Canada had acted illegally or improperly or for ulterior motives, namely, favouritism and preferential treatment by way of a covert deal, the Court indicated that it was not plain and obvious that the action could not succeed. Furthermore, it was not plain and obvious that the Minister owed no fiduciary obligation to taxpayers.