The respondent moved to strike paragraphs 18.1, 24.1, and 24.2 of the appellant's amended notice of appeal in a dispute over a 2023 SR&ED claim.
The respondent argued that paragraph 18.1 improperly pled evidence by quoting from agreements, and that paragraphs 24.1 and 24.2 pled irrelevant facts concerning the 2024 and 2025 taxation years.
The Tax Court of Canada held that while paragraph 18.1 did plead evidence rather than material facts, it did not prejudice the fair hearing of the appeal and would not be struck.
However, the Court struck paragraphs 24.1 and 24.2 because the Minister's review and determinations for subsequent taxation years were not material to the 2023 claim, granting leave to amend.
