Joanne Vandale

The respondent Crown moved to strike four paragraphs from the appellant's Notice of Appeal.

The paragraphs detailed the internal views and recommendations of CRA staff during the uncompleted objections process.

The Tax Court granted the motion, holding that the mental processes and interim opinions of the Minister or CRA officials are irrelevant to the correctness of the appealed reassessments.

The appellant appealed a reassessment of its 2007 taxation year regarding the available-for-use rules for depreciable capital property.

The appellant argued that subsection 13(31) of the Income Tax Act created a notional taxation year for a partnership that acquired property from a non-arm's-length party before the partnership existed.

The Tax Court of Canada dismissed the appeal, holding that subsection 13(31) only deems the date of acquisition and does not create a notional taxation year, thereby preserving the two-year rolling start rule.