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Motion to strike granted; CRA internal opinions and processes are irrelevant to assessment correctness.
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.
