Précis: CRA moved to strike portions of the taxpayer’s pleadings:
[2] The Respondent submits that it is plain and obvious that these paragraphs should be struck for several reasons. First, the Respondent contends that the Notice of Appeal pleads allegations, pertaining to the conduct of officials at Canada Revenue Agency (“CRA”), which are irrelevant to the correctness of a taxpayer’s assessment. Second, the Notice of Appeal also contains allegations pertaining to violations of the Appellant’s rights under sections 7 and 8 of the Canadian Charter of Rights and Freedoms (the “Charter”) resulting from the exercise of civil audit powers used to gather records and information, which the Respondent argues disclose no reasonable cause of action and have no reasonable prospect of success. Third, the Appellant seeks to vacate the reassessments pursuant to section 24 of the Charter but there has been no violation of his rights under sections 7 or 8 of the Charter.
The taxpayer’s counsel argued that the Supreme Court had changed the law in this area in the Conway decision and that he should be allowed to proceed with his claim of Charter violations: ... The Tax Court rejected the taxpayer’s expansive interpretation of the Conway decision and allowed the Crown’s motion to strike with costs to CRA fixed in the amount of $1,000 payable forthwith.
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