The applicant brought an interlocutory motion to compel the respondent to answer six undertaking requests made during discovery examinations.
The underlying appeal concerned general anti-avoidance rule (GAAR) reassessments denying the applicant's use of tax attributes.
The applicant sought documents exchanged between the CRA and the Department of Finance to test the respondent's pleaded assumptions regarding the policy underlying the relevant provisions.
The Tax Court of Canada granted the motion, finding that the requests were focused, relevant to the GAAR analysis, and not a fishing expedition.
