The respondent brought a motion to strike portions of the appellant's Notice of Appeal challenging the constitutionality of the Amending Regulations to the Greenhouse Gas Pollution Pricing Act, which exempted light fuel oil used for home heating.
The Tax Court allowed the motion, finding it plain and obvious that the Court lacked jurisdiction to hear the constitutional challenge as it would have no effect on the assessments for natural gas fuel charges.
Portions relating to collection attempts were also struck as collection matters belong in the Federal Court.
