http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/127118/index.do
Kondur v. The Queen (September 25, 2015 – 2015 TCC 318, V. Miller J.).
Précis: This decision involved a number of appellants and a dispute concerning CEE and CDE. Each appellant sought to file a Further Re-Amended Notice of Appeal which the Crown opposed on the basis that they did not conform with the Tax Court of Canada Rules (General Procedure). The Tax Court agreed with the Crown but permitted the appellants to file new Notices of Appeal which complied with the Rules and met conditions established by the Court. The Crown was awarded one set of costs for all of the appeals.
Decision: The Court found that the proposed Further Re-Amended Notice of Appeal simply did not accord with the Rules and disclosed no cause of action:
[40] The Proposed Pleadings are wholly deficient. They contain few material facts and no alleged facts that if true will allow a court to vary or vacate the reassessments. They have not raised a cause of action for any of the issues listed in the pleadings.
Conclusion
[41] It is pain and obvious that the Proposed Pleadings do not raise a cause of action and I will not grant leave for them to be filed with the Court. However, if the Appellants wish to amend their Notices of Appeal they may do so on the following conditions:
(a) The proposed Amended Notices of Appeal must comply with the Rules. They must state material facts and they must raise a cause of action;
(b) The proposed Amended Notices of Appeal must be given to counsel for the Respondent by January 29, 2016; and
(c) If counsel for the Respondent does not consent to the filing of the proposed Amended Notices of Appeal, the Appellants must file a motion with the Court pursuant to section 54 of the Rules by February 19, 2016.
[42] The Appellants’ motions to file the Proposed Pleadings are dismissed. The Respondent is awarded one set of costs for the motions which is to be paid forthwith.