The Applicant, President’s Choice Bank, brought a motion under Rule 58 of the Tax Court of Canada Rules (General Procedure) for a stage-one determination of a question of mixed law and fact before the hearing of its appeal.
The appeal concerned the Applicant's entitlement to notional input tax credits under subsection 181(5) of the Excise Tax Act for its 2013 to 2015 reporting periods.
The Applicant argued that a prior Federal Court of Appeal decision involving the same issue for earlier reporting periods rendered a full trial unnecessary.
The Tax Court dismissed the motion, finding that a Rule 58 hearing is not intended to be a substitute for a trial, especially where material facts may be in dispute and the discovery process was not yet complete.
