The Tax Court partially granted a motion to strike portions of an amended notice of appeal in an SR&ED dispute, striking later-year allegations but allowing amendment.
The Tax Court struck several reply paragraphs that mainly repeated statutory language, but allowed the appeal paragraphs challenging dividend quantum to stand.
Motion to strike
Pleadings
Dividend rental arrangements
Income tax act subsections 112(1), 112(2.3), 248(1), 260(5), 260(5.1)
The Tax Court struck Gordon Denning’s fresh amended notice of appeal for failing to disclose reasonable grounds, but allowed a final further amendment under tight limits.
The notice of civil claim fails to plead the material particulars necessary to sustain a breach of the duty of honest contractual performance because it does not identify the specific representations, how they were dishonest, or how any dishonesty was directly linked to performance of the CPS and Addendum; however, because an amendment could cure the pleading defects and no non-compensable prejudice was shown, the plaintiff is granted leave to amend; the purchaser's lien claim raises conflicting factual issues on the affidavits and is not bound to fail on summary judgment, so the Rule 9-6 app…
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.
The Supreme Court of British Columbia cancelled four CPLs, finding the notice of civil claim did not plead enough facts to show a proprietary interest in the land.
The Notice of Application was struck in its entirety because the appended Grounds violated fundamental pleading rules by pleading evidence, opinion, argument and immaterial facts, making allegations against non-parties, and thereby constituting scandalous pleadings and an abuse of process under Rule 88; the pleading also failed to provide full particulars for an asserted fraud claim under Rule 38.03(3); leave was granted to re-file a Rule-compliant Notice within three months and specified timelines for costs submissions were ordered.
Leave to appeal from case planning conference orders was denied, and the no-fee application was also dismissed, because the proposed appeal lacked merit and would delay trial.
Leave to appeal
Case management/case planning conference
Particulars and pleadings
Examinations for discovery
No-fee application under court of appeal rules r.85(6)
Summary judgment and a strike application were dismissed where triable issues remained about duty of care, negligent misrepresentation, and fiduciary duty.