Précis: Mr. Oddi filed a Notice of Appeal and an Amended Notice of Appeal in 2015 in respect of his 2002-2006 and 2010 taxation years. Essentially the Notices of Appeal did not identify the subject matter of the appeal nor did they remotely conform to the Tax Court Rules (General Procedure) (the “Rules). The Court struck...
Oddi v. R. - TCC: Notices of appeal struck with leave to amend except for appeal of nil assessmentREAD MORE »