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Motion for extension of time to serve discovery answers granted despite lack of reasonable explanation.
The respondent brought a motion for an extension of time to file and serve answers to written questions on examination for discovery.
The appellants opposed the motion, arguing the respondent failed to meet the Hennelly test and sought alternative remedies under subsection 116(4) of the Tax Court of Canada Rules.
The Tax Court of Canada granted the motion, finding that while the respondent lacked a reasonable explanation for the delay, the interests of justice favoured granting the extension as the respondent intended to pursue the appeals, the appeals had merit, and the appellants suffered no proven prejudice.
The court awarded costs of $1,800 to the appellants.
