The applicant objected to the denial of his claim to the Ontario new housing HST rebate, and he then accepted a CRA offer to refund the difference between his claim and amounts previously credited to him. When CRA tried to implement this settlement agreement, it discovered that the applicant was not entitled to any further rebate as he had purchased the house before the relevant entitlement date (June 18, 2009), and did not further reassess the applicant's return in breach of the agreement. The applicant filed an application under the Federal Court Act for enforcement of the settlement agreement.
In finding that he lacked the jurisdiction to consider the application, Gascon J stated (at para. 22) that "the essential nature and character of Mr. Sood's claim in this judicial review application is a collateral attack on the validity of the tax reassessment made by the Minister."
See summary under ETA s. 296(1).