What happens if the parties to a consent to judgment make a mistake in it? The Court in Oram’s Enterprises Limited v R, 2025 TCC 182, found that the functus officio doctrine and the importance of the finality of judgments both prevented it from correcting the error once a judgment based on the consent had been issued. The author notes this decision is “in tension with” the Galway ([1974] CTC 454) principle, which requires the Crown to settle cases in accordance with the law as it applies to the facts.
Tara Magill “The Cost of Finality: Lessons from Oram’s Enterprises Limited” Canadian Tax Focus 16:2 (May 2026)
