Précis: CBS Canada Holdings Co. (“CBS”) and the Crown reached a settlement on a tax appeal. Subsequently there was a dispute about the terms of the settlement and CBS moved in the Tax Court to enforce it. The Crown moved to strike an affidavit filed by CBS in support of the motion. The affidavit was filed by a lawyer at Blake, Cassels & Graydon LLP which was the firm representing CBS on the motion. The Court found that the affidavit failed to meet the twin criterion of reliability and necessity found in the case law. The affidavit should have been submitted from an employee of CBS and not counsel. CBS was granted leave to file a new affidavit. Costs were awarded to the Crown in any event of the cause.
CBS Canada Holdings v. R. - TCC: Court strikes affidavit filed by counsel for taxpayerREAD MORE »