Section 5
Cases
City of Medicine Hat v. A.G. (Canada) and MNR, 84 DTC 6334 (Alta. Q.B.), aff'd 85 DTC 5365 (Alta. C.A.)
It was held that only the Attorney General of Canada should be the defendant in an action seeking a declaration that federal taxing legislation was ultra vires. "The Minister of National Revenue should only be added with respect to decisions made in the exercise of his responsibility under legislation conferring specific duties on him."