Précis: The taxpayer filed a Notice of Discontinuance only to find the next day that the Crown was prepared to accept a settlement. Nevertheless both the taxpayer and the Crown signed a consent to judgment to implement the proposed settlement. This was rejected by the Tax Court Registry which advised the parties that they would have to take a motion to set aside the Notice of Discontinuance. Smith J. dismissed the motion holding that he did not have jurisdiction to set aside the Notice of Discontinuance.
Heath v. R. – TCC: Court refused to set aside a Notice of Discontinuance filed by the taxpayer.Plus >