Précis: The Crown’s Reply was struck in the Tax Court and the Crown filed a Fresh Reply. The taxpayer moved to strike portions of the Fresh Reply, relying in part on affidavit evidence it filed before the Tax Court, but was only partially successful. It appealed to the Federal Court of Appeal on those portions of the Fresh Reply where it had been unsuccessful. The Court found no error on the part of the Tax Court Judge and dismissed the appeal from the bench with costs.
LBL Holdings Limited v. R. - FCA: Appeal of motion to strike portions of Fresh Reply dismissedREAD MORE »