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Motion to quash under informal procedure ordered to proceed by oral hearing rather than in writing.
The respondent filed a motion to quash the appeal on jurisdictional grounds and requested that the motion be dealt with in writing.
The appellant, represented by an agent under the informal procedure, opposed the motion.
The Tax Court of Canada held that dealing with a motion to quash in writing is generally inappropriate under the informal procedure, which is designed to be accessible and understandable for appellants.
The Court ordered the motion to be set down for an oral hearing.
