The respondent brought a motion for security for costs and a status hearing was held regarding the appellants' failure to complete examinations for discovery.
The appellants were prohibited from leaving China due to a suspected offence.
The Tax Court of Canada found that the appellants appeared to be resident outside of Canada and ordered them to jointly pay $35,000 into court as security for costs.
The Court also set a new litigation timetable requiring the appellants to be available for discovery in Vancouver.
