Précis: This is a decision on an interlocutory matter arising out of an SRED credit appeal. During the course of pre-appeal negotiations with CRA the taxpayer provided CRA with a letter together with 5 binders of documents (which were referred to in the letter). The taxpayer did not list the binders in its list of documents and declined to produce the binders on discovery. The Tax Court ordered the production of the 5 binders and the taxpayer appealed that decision to the Federal Court of Appeal. The Court of Appeal dismissed the appeal from the bench, with costs.
Buhler Versatile Inc. v. R. - TCC: Taxpayer ordered to produce documents previously disclosedPlus >