Précis: Counsel for the taxpayer brought a motion under Rule 21(4) of the Tax Court of Canada Rules (Informal Procedure) for failure by CRA to serve the Reply to the Notice of Appeal within the 5 day period following the filing of the Reply by CRA with the Court pursuant to Rule 6(2). While such motions are technically possible I can never recall one having been granted. This case was no exception. The motion was dismissed with costs of $250 payable within 30 days of the Court’s order, notwithstanding the fact that this was an informal procedure appeal.
Jackson v. R. – TCC: Taxpayer’s motion for summary judgment based on a 5 day delay by the Crown dismissed with costs against the taxpayerREAD MORE »