Canada (National Revenue) v. Kumar

Canada (National Revenue) v. Kumar

The Court held that Justice Hugessen properly exercised his discretion in dismissing the Minister's motion to strike and for summary dismissal under Rule 213 and that there was no basis for appellate interference.

Source-derived case information.

Citation
2007 FCA 283
Parties
Appellant: Minister of National Revenue; Respondent: Ashok Kumar
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
13 September 2007
Procedural Posture
Appeal From Federal Court Motion to Strike and Summary Dismissal Under Rule 213 / Federal Court of Appeal Decision (appeal)
Outcome
Appeal dismissed with costs
Legal Topics
Motion to Strike, Summary Dismissal, Rule 213, Judicial Discretion
Source Language
en
Tax Law Administrative Law Civil Procedure Motion to Strike Summary Dismissal Rule 213 Judicial Discretion

Source-derived case record

Summary, issues, holding and outcome

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Parties

Minister of National Revenue

Appellant

Ashok Kumar

Respondent

Procedural Posture

Appeal From Federal Court Motion to Strike and Summary Dismissal Under Rule 213 / Federal Court of Appeal Decision (appeal)

  1. 1 Whether the Federal Court judge erred in exercising his discretion in dismissing the Minister's motion to strike parts of the statement of claim
  2. 2 Whether summary dismissal under Rule 213 was properly refused by Justice Hugessen

Ratio Decidendi

The Court held that Justice Hugessen properly exercised his discretion in dismissing the Minister's motion to strike and for summary dismissal under Rule 213 and that there was no basis for appellate interference.

Court Disposition

Appeal dismissed with costs

Orders

  • Appeal dismissed with costs.