The parties filed a joint motion under Rule 58 of the Tax Court of Canada Rules (General Procedure) seeking the determination of questions of law prior to the hearing.
The questions concerned the legal effect of an agreement between the trustees and beneficiaries and whether it constituted an invalid delegation of powers under the Civil Code of Québec.
The Tax Court dismissed the motion, finding that the questions involved material facts in dispute regarding the purpose and intent of the agreement, which would require testimony and credibility assessments better suited for a full trial.
