Judges limited to issues properly before them

Iskander v. BMO Nesbitt Burns Inc., 2014 ONCA 582:

[2]          On his own motion, the application judge determined that there was no basis in law for BMO to withhold tax. He erred in so holding. That issue was not before him and this was not the appropriate forum to make that determination:Tax Court of Canada Act, R.S.C. 1985, c. T-2. S. 12.