Précis: Ms. Heroux appealed a Tax Court decision upholding a subsection 160(1) assessment against her in respect of property transferred to her by her husband. She filed a notice of appeal that simply copied the Federal Court of Appeal form for a notice of appeal and did not set out any specific grounds applicable to her case. The Court of Appeal ordered her to provide specific grounds and she failed to do so. The Crown moved to have the appeal dismissed.
Heroux v. R. - FCA: Appeal not setting out any grounds of appeal dismissedREAD MORE »