The respondent moved to strike portions of the appellant's Fresh Amended Notice of Appeal on the basis that they disclosed no reasonable grounds for appeal.
The appellant conceded that paragraphs relating to procedural fairness should be struck.
The Court struck the procedural fairness paragraphs and a request for relief beyond the Court's jurisdiction, but declined to strike factual allegations regarding the CERS audit, finding they could be relevant to defending against gross negligence penalties.
