Bank of Nova Scotia, BMO Nesbitt Burns Inc. and Bank of Montreal v. His Majesty the King
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)
- Large corporation rules
- Leave to amend