Précis: The Crown brought a motion to quash this appeal on the ground that the taxpayer corporation had been dissolved and did not have the capacity to pursue an appeal. The Court essentially gave the taxpayer 30 days to seek a revival and when it failed to do so granted the Crown’s motion and quashed the appeal with costs to the Crown.
Lilyfield Development Inc. v. R. – TCC: Appeal of a dissolved corporation quashed (after neglecting Court’s suggestion to apply for a corporate revival)READ MORE »