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Motion to strike granted; Crown cannot plead alternative assumptions of fact or unassessed alternative penalties.
The appellant estate brought a motion to strike portions of the Crown's Amended Reply.
The Tax Court struck paragraphs containing assumptions of fact pled in the alternative, noting the prejudice to the estate in not knowing the exact case to meet.
The Court also struck paragraphs seeking to apply penalties under subsections 162(7) and (10) of the Income Tax Act that were not originally assessed by the Minister, holding that the Court lacks jurisdiction to order the Minister to assess previously unassessed penalties.
The motion was granted with leave to amend.
