Law360 Canada ( December 21, 2021, 6:15 AM EST) -- Appeal by the Minister of Revenue from a Federal Court decision confirming a Prothonotary’s decision dismissing the Minister’s motion to strike an application by Iris Technologies for judicial review of the Minister’s decision refusing Iris’ application for payment under the Canada Emergency Wage Subsidy (CEWS). The Minister argued that as the determination that Iris did not qualify for the CEWS was made pursuant to the Income Tax Act, the Tax Court, and not the Federal Court, had jurisdiction to review the validity of the determination. The Minister also argued that Iris had an adequate alternative remedy available through the statutory objection and appeals process of the ITA and that the application was moot because the notice of determination was issued. At the time of the application, no notice of determination was issued. As appeal rights arose only when a notice of determination had been issued, Iris had no recourse to any forum other than the Federal Court in respect of the Minister’s decision not to refund the overpayment. The Prothonotary and the Federal Court accepted Iris’ argument that the application targeted the conduct of the Minister in exercising a discretion granted under the CEWS. Iris argued the decision was procedurally unfair, an abuse of process and that the Minister improperly considered related proceedings between it and the Minister involving GST/HST rebate. The Prothonotary rejected the Minister’s affidavit attaching a notice of determination of the Canada Emergency Wage Subsidy advising that the Minister determined that Iris’ CEWS for each period was $0, tendered in support of the argument that the application was moot. The Prothonotary ruled the affidavit was significantly wanting in detail and rendered it to be of little probative value. The Prothonotary concluded that the essential character of Iris’ application was a challenge to the conduct of the Minister in exercising the discretion granted under the CEWS to refund an overpayment of taxes....