Précis: The taxpayers were all reassessed in respect of what CRA alleged were RRSP strips. The promoters of those strips were convicted in two separate criminal proceedings. CRA sought to have the Court make a determination under Rule 58 either that the taxpayers could not dispute the factual findings in one of the two criminal cases (the Kendall decision) on the basis of the abuse of process doctrine or, in the alternative, that the factual findings in the Kendall decision were prima facie evidence of the facts and conclusions listed in the Crown’s Reply. Justice Russell held that neither of the Crown’s proposed remedies were appropriate uses of Rule 58(1) and dismissed the application with one set of costs to the Appellants in accordance with the Tariff.
Hillman v. R. – TCC: Court declines CRA’s application in RRSP strip cases to have Rule 58(1) determinations in respect of prior prosecutions of the promoters of the RRSP stripsREAD MORE »