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.).

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