The respondent brought motions to strike portions of the appellants' notices of appeal that alleged wrongful conduct by CRA officials and breaches of sections 7, 8, and 11(b) of the Charter.
The Tax Court granted the respondent leave to bring the motions despite having already taken steps in the proceedings.
The Court struck the allegations of wrongful conduct and breaches of sections 7 and 11(b), finding that the Court's jurisdiction is limited to the validity of the assessment and that these Charter provisions do not apply to civil tax audits.
The Court declined to strike paragraphs that could support a section 8 Charter argument, but granted the appellants leave to amend their pleadings to provide sufficient material facts.
