The Respondent brought a motion to strike portions of the Appellant's notice of appeal under section 53 of the Tax Court of Canada Rules.
The Respondent argued that certain paragraphs related to the conduct of tax officials and were beyond the Court's jurisdiction, and that other paragraphs failed to comply with the large corporation rules.
The Court held that it lacked jurisdiction to hear allegations regarding the conduct and motivations of tax officials, striking those paragraphs without leave to amend.
However, the Court found that the Appellant had sufficiently described the issue of the validity of the protective reassessments in its notices of objection, satisfying the large corporation rules.
The Court also denied the Respondent leave under Rule 8 to strike the onus of proof paragraphs due to delay in bringing the motion.
