The appellant brought an interlocutory motion under Rule 53(1) of the Tax Court of Canada Rules to strike portions of the respondent's Amended Reply.
The underlying appeal concerned the deductibility of a charitable donation to a tax shelter program.
The appellant argued that the respondent's pleadings contained immaterial facts, evidence, and assumptions beyond his knowledge.
The court reviewed the principles of pleading and held that most of the impugned paragraphs should remain, as issues of materiality and onus of proof are better left to the trial judge.
The motion was allowed only to the extent of striking the word 'domiciled' in three places, as it improperly mixed fact and law.
