The respondent brought a motion under Rule 58 of the Tax Court of Canada Rules (General Procedure) for an order determining whether subsection 191(1) of the Excise Tax Act applied to the self-supply of a residential complex.
The appellant opposed the motion as premature because discovery had not yet occurred and material facts regarding the appellant's intention to sell the units were in dispute.
The Court dismissed the motion, finding that it was premature prior to discovery and that the disputed material facts were too closely linked to the remaining issues to be determined at trial.
