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SCC Decision: July 12, 2007

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Research articles : 
Canada v. Addison & Leyen Ltd., 2007 SCC 33
Click here to link to the full judgment.
(Income tax)
In 2001, nine years after reassessing a company to pay more taxes, Revenue Canada determined that those taxes would not be recovered.  Revenue Canada sent notices to the company's shareholders, claiming that tax liability from the shareholders.  The shareholders objected, but Revenue Canada did not respond.  The shareholders did not take the matter to court.  In 2005, the shareholders sought judicial review of Revenue Canada's decision, claiming that the long delay in issuing the assessment was abusive.  The Court struck the application for judicial review, finding that the relevant statute prescribed no limitation on assessments.
Majority/Dissent: 7/0