The appellant brought a motion for the production of documents he considered essential to his appeal of reassessments for the 2016, 2017, and 2018 taxation years.
The appeal concerned whether the reassessments correctly implemented a prior settlement agreement.
The Tax Court of Canada allowed the motion in part, ordering the respondent to provide only two specific documents that had already been disclosed, and dismissed the motion with respect to the remaining documents, finding them irrelevant to the current dispute.
