Précis: The appellants had applied for a waiver of withholding tax in respect of performances by non-residents. CRA denied the waiver request and the appellant ended up appealing to the Tax Court. The Crown moved to strike the appeals on the basis that the Tax Court did not have jurisdiction to review the refusal to issue a waiver. The Tax Court struck the appeals, holding that it did not have jurisdiction over the matter. There was no order as to costs as these were all informal procedure appeals.
Beggs v. R. - TCC: No appeal available for denial of waiver requestREAD MORE »