The moving party sought leave to appeal an order dismissing its motions to strike, stay, or quash notices of application brought by three corporate taxpayers.
The responding parties raised preliminary objections that the order was final, not interlocutory, and that the motion for leave was out of time.
The Divisional Court held that the order was interlocutory because it dealt with procedure rather than substantive rights, and that the motion was timely because time ran from the date the order was settled.
On the merits, the court found no reason to doubt the correctness of the motions judge's decision that a Rule 14 application was an appropriate procedure for determining taxpayers' rights based on statutory interpretation.
The applications for leave to appeal were dismissed.