1 total
Motion to strike Reply dismissed due to the fresh step rule and sufficient pleading of misrepresentation.
The appellant brought a motion to strike the Minister's Reply to the Notice of Appeal, arguing it disclosed no reasonable grounds for opposing the appeal regarding a statute-barred reassessment.
The Tax Court of Canada dismissed the motion, finding that the appellant had taken fresh steps in the proceeding by exchanging documents and conducting discoveries, thereby waiving any irregularity.
Furthermore, the Court held it was not plain and obvious that the Reply disclosed no reasonable grounds, as the Minister had pleaded sufficient facts regarding the alleged misrepresentation of the appellant's corporate status.
