Vlad Zolia

The appellant filed a notice of discontinuance, which deemed her appeal dismissed under section 16.2 of the Tax Court of Canada Act.

The respondent subsequently brought a motion under Rule 172 to amend the dismissal to reflect a partial concession reducing the assessment by $19,402.10.

The Court held it retained jurisdiction to amend the deemed judgment and granted the motion, allowing the appeal in part to refer the assessment back to the Minister for reconsideration.

The appellants brought a motion to allow their appeals and vacate the reassessments on the basis of abuse of process and breach of procedural fairness.

The original trial judge retired before rendering a decision, and the Court offered the parties the option of a new trial or a judgment based on the record.

The appellants argued the delay and the proposed options constituted an abuse of process.

The Tax Court dismissed the motion, finding it lacked jurisdiction to vacate reassessments based on the Court's own processes and that the delay was not inordinate.

The Court ordered that judgment on the merits be rendered on the basis of the record.