Kourtessis and Hellenic Import-Export Co. Ltd. v. MNR, 89 DTC 5464, [1990] 1 CTC 241 (BCCA), aff'd 93 DTC 5137, [1993] 2 SCR 53 -- summary under Subsection 231.3(3)

By services, 28 November, 2015

There is no right of appeal from an order made pursuant to s. 231.3. Interlocutory appeals in criminal matters must be statutorily based, and neither the Criminal Code nor the Charter gave such a right of appeal.

Locke, J.A. found that notwithstanding the absence of a reasonable "and probable" wording, s. 231.3 establishes a more-probable-than-not test.

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Topic
Income Tax Act - s. 231.3(3)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336713
Extra import data
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