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The Tax Court partly granted the Crown’s discovery motion in an income tax appeal, ordering Mr. Darryl Jack to replace the appellant’s current nominee for further discovery.
The Tax Court dismissed a motion to stop CRA collection and return garnished funds, holding it lacked jurisdiction for that relief; the records request was premature.
The court ordered production of the requested corporate records to the extent they relate to the respondent because the records are trial relevant to property division and spousal support, are discoverable corporate records, and the burden of production is proportional; confidentiality measures protect privacy; an issue raised after the hearing (securities register) was not decided.
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The Tax Court partly granted a motion to compel discovery in a GAAR-based income tax appeal, ordering answers to selected questions and requests but rejecting others as fishing expeditions.
The Tax Court granted the Crown’s motion to compel discovery in a GST new housing rebate appeal, ordering answers, document production, a timetable change and costs.
The court granted the adjournment because the November 2025 amendments (and contemplated further amendments) materially altered the scope of the dispute, creating a need for additional document production, examinations and expert work; requiring trial to proceed on June 1, 2026 would unfairly prejudice the defendants and compromise a fair trial; the Redcell Defendants' extensive response was procedurally irregular but permitted on the facts; accordingly the adjournment was necessary and appropriate, with the new trial to be scheduled as soon as mutually convenient and set peremptorily on all…
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The application for review is dismissed because the appellants failed to demonstrate reversible error in the chambers justice's discretionary denial of leave; the proposed appeal raised no issue of significance to the practice beyond application of established law to the case's facts, carried limited utility to the action, and had no realistic prospect of success; Dhillon does not displace solicitor-client privilege and the common interest exception was not established on the record.
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The Tribunal granted a limited amendment to the Bifurcation and Scheduling Order to allow the applicant to serve an amended motion record by Feb 27, 2026, to permit both parties to file responsive records by Mar 2, 2026, and to hear the motions to compel on Mar 10, 2026, because additional time is likely to narrow issues for determination and the minor alterations will not impact the remainder of the schedule.
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The Tax Court allowed an amendment and reopening of evidence in a GST/HST appeal, but refused judicial notice of CRA search results and excluded a solicitor-sourced affidavit.
The defendants' pleadings adequately identify the material facts and give the plaintiff fair notice of the case to be met; the particulars sought primarily request evidence and overly granular factual detail which is obtainable by discovery, therefore the application for particulars is dismissed.
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