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FEDERAL INCOME TAX - Appeals - Tax Court of Canada - Pleadings - Striking out a pleading

Friday, April 27, 2018 @ 8:30 AM  

Appeal by the taxpayer from an order striking out portions of his amended notice of appeal. The main issue in the appeal was whether it is plain and obvious that, in a proceeding before the Tax Court of Canada related to the validity of a reassessment, certain evidence could not be excluded based on section 8 of the Canadian Charter of Rights and Freedoms (Charter). The evidence in issue was obtained by the Canada Revenue Agency (CRA) as a result of issuing requirements for information under...