Précis: This is a decision on two conflicting motions:
[1] The Respondent (the “Crown”) has brought a motion seeking an Order pursuant to section 58 of the Tax Court of Canada Rules (General Procedure) (the “Rules”) to determine the following question:
Is the Appellant [Mr. Tuccaro] precluded from re-litigating the issue of whether his income is exempt from income taxation pursuant to Treaty 8, on the basis of issue estoppel?
[2] The Appellant has brought a motion seeking an Order pursuant to sections 48 and 53 of the Rules to strike certain portions of the Crown’s Reply to the Amended Notice of Appeal.
Tuccaro v. R. - TCC: Court dismisses cross motions on Treaty 8 statusREAD MORE »