Précis: On a motion of the Crown, the Tax Court struck the appeals of the limited partners of TSI I Limited Partnership (TSI) after the general partner filed a notice of discontinuance on behalf of TSI. The limited partners appealed to the Federal Court of Appeal which allowed the appeal with one set of costs in both the Tax Court and the Court of Appeal.
Tedesco v. R. – FCA: Discontinuance of appeal by general partner does not preclude the limited partners from continuing their appealsPlus >