The respondent brought a motion to compel the appellant to answer undertakings given during an examination for discovery.
The appellant had refused to answer questions regarding the number of rental properties owned and mortgage details for properties held by numbered companies, arguing they were irrelevant as the corporations were not reassessed.
The Tax Court of Canada granted the motion, finding that the undertakings constituted binding promises and that the questions fell within the broad scope of relevance given the pleadings regarding the appellant's history of real estate transactions.
