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Ontario Superior Court of Justice - Tax & Trade Blog

International Trade Report

DEVELOPING BIAS DOCTRINE IN CANADA

ONTARIO COURT OF APPEAL: IF BIAS SHOWN, DECISION MUST BE OVERTURNED!


As we have written here before, proving bias tends to be an uphill battle. Because of that, this ground of complaint is rarely pursued in tax or trade appeals. That may be changing, given a recent ruling of the Ontario Court of Appeal (“ONCA”) in a trade remedy case, which confirmed that if a complainant can prove a “reasonable apprehension of bias” in the decision-making process, the entire decision must be overturned!

In this Tax Appeals Series blog, we review that decision and examine the potentially HUGE consequences that can follow.

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