Tax - Income Tax - Administration and enforcement
Tax Court of Canada (TCC) judge selected seven appeals as representative appeals for A Group. Taxpayers appealed order to Federal Court of Appeal (FCA). TCC judge made order holding taxpayer’s appeals before TCC in abeyance pending final disposition of their appeals before FCA. Taxpayers appealed. Appeals dismissed. Judge did not make error warranting intervention. Judge was prepared to entertain motion to vary his order on basis that taxpayers should be entitled to proceed independently of other appeals in A Group.
Negus v. Canada (2019), 2019 CarswellNat 2154, 2019 FCA 159, Johanne Gauthier J.A., Webb J.A., and Rivoalen J.A. (F.C.A.).
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