The applicant filed a motion under Rule 172 of the Tax Court of Canada Rules (General Procedure) to set aside a 2018 judgment that had dismissed its appeal for delay under Rule 64.
The applicant argued that newly discovered documents obtained through an access to information request showed the Canada Revenue Agency had evidence supporting the applicant's tax position, alleging fraud.
The Tax Court dismissed the motion, finding that the applicant's grounds related only to the merits of the underlying tax appeal, not to the circumstances of the delay that led to the 2018 dismissal.
The Court concluded there was no evidence of fraud or newly discovered facts material to the Rule 64 judgment.
