In competing motions to strike pleadings in three related tax appeals concerning dividend rental arrangements, the Appellants moved to strike portions of the Respondent's replies, and the Respondent moved to strike portions of the notices of appeal.
The Tax Court of Canada allowed the Appellants' motion, striking the impugned reply provisions on the basis that they merely restated statutory language without pleading material facts, but granted the Respondent leave to amend.
The Respondent's motion to strike the notices of appeal was denied, as the alternative relief sought by the Appellants was subsumed within the primary issue.
