Crown had no obligation to provide taxpayer with list of undertakings

Federal appeal | Tax | Income tax | Administration and enforcement

At show cause hearing where taxpayer was ordered to show cause why appeal should not be dismissed for delay, taxpayer brought motion for Crown to provide list of taxpayer’s undertakings, and Crown brought motion to have appeal dismissed. Tax Court judge dismissed taxpayer’s motion, awarded costs to Crown of $350, and adjourned Crown’s motion. Taxpayer appealed. Appeal dismissed. Crown had no obligation to provide taxpayer with list of undertakings. Costs award was modest and followed usual litigation practice of awarding costs to successful party. Judge made no error in adjourning motion to dismiss appeal. Notwithstanding that taxpayer was in breach of deadline for pre-trial steps, judge did not dismiss appeal but provided taxpayer with time to rectify situation.

Di Mauro v. Canada (2019), 2019 CarswellNat 1625, 2019 FCA 106, Nadon J.A., Webb J.A., and Judith Woods J.A. (F.C.A.).

Case Law is a weekly summary of notable civil and criminal court decisions by the Supreme Court of Canada, the Federal Court of Canada and all Ontario courts. These cases may be found online in WestlawNext Canada. To subscribe, please visit store.thomsonreuters.ca.


Free newsletter

Our daily newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please complete the form below and click on subscribe for daily newsletters from Law Times.

Recent articles & video

Canadian lawyer helps with World Bank project on women and the law

Access to justice week agenda: Indigenous law, legal aid funds, big data and self-reps

Historical building to become international student hub, bolstered by Toronto lawyer

McMillan marks 90th anniversary of ‘Persons’ case

After 22 years under Les Viner, Torys names new leader

Ryerson Law School wraps first round of applications on Nov. 1

Most Read Articles

New real estate law podcast begins by tackling cannabis regulations

Legal aid investments save governments money all over the world, Canadian researchers find

After 22 years under Les Viner, Torys names new leader

Does solicitor-client privilege protect information shared with a legal app?