The parties filed a consent to judgment for the 2013 and 2014 taxation years, which the Court implemented.
The parties later discovered they had calculated the small business deduction amounts incorrectly in the consent.
The respondent applied under subsection 172(1) of the Tax Court of Canada Rules (General Procedure) to amend the judgment.
The Court dismissed the application, finding that paragraph 172(1)(a) applies only to errors by the Court, and paragraph 172(1)(b) did not apply because the Court had adjudicated the matter by issuing the consent judgment, rendering it functus officio.
