Précis: Both the taxpayer and the Crown brought applications for determinations of points of law pursuant to Rule 58(1) of the Tax Court of Canada Rules (General Procedure). The Crown moved for a ruling on four points of which the Court struck three because they were not supported by the Crown’s pleadings. The Crown’s remaining point was, to all intents and purposes, the same point raised in the taxpayer’s application although the Court favoured the drafting used by the Crown. The Court allowed a Rule 58(1) application to proceed, using the Crown’s language.
Suncor Energy Inc. v. R. TCC: Court allows motion to determine point of law - Rule 58(1)READ MORE »