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Tax Court of Canada Rules (General Procedure)

Version of section 58 from 2006-03-22 to 2014-02-06:

  •  (1) A party may apply to the Court,

    • (a) for the determination, before hearing, of a question of law, a question of fact or a question of mixed law and fact raised by a pleading in a proceeding where the determination of the question may dispose of all or part of the proceeding, substantially shorten the hearing or result in a substantial saving of costs, or

    • (b) to strike out a pleading because it discloses no reasonable grounds for appeal or for opposing the appeal,

    and the Court may grant judgment accordingly.

  • (2) No evidence is admissible on an application,

    • (a) under paragraph (1)(a), except with leave of the Court or on consent of the parties, or

    • (b) under paragraph (1)(b).

  • (3) The respondent may apply to the Court to have an appeal dismissed on the ground that,

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

    • (b) a condition precedent to instituting a valid appeal has not been met, or

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

    and the Court may grant judgment accordingly.

  • SOR/2004-100, s. 9

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