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Tax Court of Canada Rules (General Procedure)

Version of section 53 from 2014-02-07 to 2024-03-06:

  •  (1) The Court may, on its own initiative or on application by a party, strike out or expunge all or part of a pleading or other document with or without leave to amend, on the ground that the pleading or other document

    • (a) may prejudice or delay the fair hearing of the appeal;

    • (b) is scandalous, frivolous or vexatious;

    • (c) is an abuse of the process of the Court; or

    • (d) discloses no reasonable grounds for appeal or opposing the appeal.

  • (2) No evidence is admissible on an application under paragraph (1)(d).

  • (3) On application by the respondent, the Court may quash an appeal if

    • (a) the Court has no jurisdiction over the subject matter of the appeal;

    • (b) a condition precedent to instituting an appeal has not been met; or

    • (c) the appellant is without legal capacity to commence or continue the proceeding.

  • SOR/2014-26, s. 5

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