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Tax Court of Canada Rules (General Procedure)

Version of section 53 from 2006-03-22 to 2014-02-06:

 The Court may 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 action,

  • (b) is scandalous, frivolous or vexatious, or

  • (c) is an abuse of the process of the Court.

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