The respondent brought a motion to compel the appellant to answer questions and requests refused or taken under advisement during the examination for discovery of its nominee.
The underlying appeal concerns the denial of non-capital losses arising from a real estate restructuring, which the respondent challenges under the general anti-avoidance rule (GAAR).
The Tax Court of Canada allowed the motion in part, ordering the appellant to answer certain questions relevant to its mental processes and purposes in entering the transactions, while dismissing requests that amounted to a fishing expedition.
The request for the nominee to reattend was denied.
