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Tax law 2020 FC 982

M.S. v. Canada

The Federal Court dismissed authorization for a proposed class action over child benefits tied to part-time child protection placements, finding the Tax Court had exclusive jurisdiction.

  • Canada child benefit
  • Gst/hst credit
  • Children's special allowances act
  • Tax court exclusive jurisdiction
  • Jurisdictional doctrine
  • Procedural bijuralism
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