Précis: This is the fourth time this case has been blogged on this site. In a nutshell, Mr. Tuccaro is asserting a treaty right to a tax exemption pursuant to Treaty 8 of 1899. The Crown is resisting the claim based in part on issue estoppel arising from prior decisions of the Federal Court of Appeal. Mr. Tuccaro moved unsuccessfully in the Tax Court to strike those portions of the Crown’s pleadings dealing with issue estoppel.
Tuccaro v. R. - FCA: Court of Appeal upholds Tax Court decision to let issue estoppel argument go to trialREAD MORE »