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The Tax Court fixed costs after a mixed result in three related tax appeals, awarding no costs on the two corporate appeals and $25,000 to the Crown on the individual appeal.
Appeal from a subsection 160(1) derivative assessment was dismissed. The Court found the husband supplied the funds for the house and rejected challenges to the tax debt computation.
Motion dismissed because the respondent already possessed sufficient facts from the Notice of Appeal and its rebuttal (affidavit and exhibits) to formulate a Reply at the pleading stage; particulars sought were not necessary to enable pleading and additional detail can be obtained on discovery or addressed at trial.
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The motions to strike and preclude were dismissed because it was not plain and obvious that issue estoppel or abuse of process precluded the appellant from challenging the prior assessment; the factual and legal issues (including whether a discontinuance constitutes a judicial decision and the exercise of discretion balancing finality and fairness) required fuller consideration, and a Rule 58 determination was directed as the appropriate mechanism to resolve the discrete preclusion question if the parties so request.
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Appellate relief granted because appellants could challenge the underlying corporate assessments and the evidence established that 1212726 Ontario Ltd. and 1328156 Ontario Ltd. were separate employers (not agents of Resici), Resici was not liable for payroll remittances, Jack was not a de facto director after his resignation and did not hold himself out as a director, and Sandro was a nominal director without power; accordingly the derivative assessments under s.227.1 ITA and s.323 ETA against Jack and Sandro were vacated.
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