Précis: Mr. McCarthy was a member of the “Fiscal Arbitrator” group of appellants. This group has flooded the Tax Court with cases in recent year, all unsuccessful. This decision may be the most amusing of the bunch. Mr. McCarthy’s lawyer argued, among other things, that “being compelled to attend at discovery and provide answers under oath constitutes torture as defined in the Criminal Code of Canada” [para. 17]. Not surprisingly Justice Boyle gave this argument short shrift and ordered Mr. McCarthy to comply with his discovery obligations failing which, presumably, his appeal would be dismissed.
McCarthy v. R. - TCC: Despite objections of taxpayer TCC holds discovery proceedings not “torture”READ MORE »