Canada Case Law

1478873 Ontario Inc. v. The King

Court

Tax Court of Canada

Motion in a CEWS/CERS tax appeal partly granted: procedural fairness pleadings and a non-available remedy were struck, but most CERS-related facts and grounds remained.

• Cews
• Cers
• Gross negligence penalty (s.163(2) ita)
• Procedural fairness
• Striking pleadings under rule 53(1)
• Tax court jurisdiction

Read case analysis