By Dale Barrett ( October 4, 2019, 12:12 PM EDT) -- Unlike a superior court, which can make an equitable decision — a decision based on fairness — the Tax Court of Canada is not a court of equity. It must apply the law and the facts and arrive at a decision that the judge believes to be a correct application of the law to the facts. It’s a one-size-fits-all approach. It’s consistent. And although not equitable to a particular taxpayer, the law is typically applied equally between them. It’s designed this way....