John Buote

The Minister of National Revenue brought a motion to strike three affidavits filed by Gold Line Telemanagement Inc. in opposition to an application under section 311 of the Excise Tax Act.

The Court struck portions of the expert affidavit of Timo Vainionpaa that directly challenged the CRA's analysis of call detail records, finding them irrelevant to the preliminary stages of the application.

However, the Court declined to strike the balance of the Vainionpaa affidavit or the factual affidavits of Joel Bowers and Alexei Tretiakov, finding they provided necessary technical background and foundational evidence.

The appellant appealed a section 160 assessment in respect of a property transferred to her by her spouse.

The appellant argued that she gave consideration for the property and that the underlying reassessments of her spouse's 1988 and 1989 taxation years were statute-barred.

The Tax Court of Canada found that the appellant gave no consideration for the property.

However, the Court held that the underlying reassessments were statute-barred because the Minister failed to prove that valid waivers were filed within the normal reassessment periods.

The appeal was allowed and the assessment referred back to the Minister for reconsideration and reassessment.