Kelly – Tax Court of Canada prepares on its own initiative to strikes the remaining appeals re a donation program as an abuse of process

Graham J, who was the case manager for the remaining appeals respecting the Global Learning and Gifting Initiative (GLGI) donation program, decided on his own initiative that he was providing each appellant with the opportunity to give written submissions as to why their appeal should not be struck for abuse of process (along with a Crown response opportunity), after which he would decide whether or not to strike each appellant's appeal, based solely on the written submissions.

In this regard, Graham J noted the consistent failure to date of taxpayers’ appeals respecting the GLGI program and stated:

And yet a small number of appellants persist. They present no new grounds for appeal, no new facts, no new arguments, nothing.

Regarding his proceeding on his own initiative, he stated:

Although an allegation of abuse of process is usually raised by the opposing party, section 53(1) [of the Rules] allows the Court to raise it on its own initiative.

While abuse of process often refers to something that one party or the other has done in an appeal, it can also be about protecting the judicial process. Relitigating the same issue over and over wastes judicial resources and, more importantly, risks undermining the credibility of the judicial process.

Elaborating on that last point, he stated:

If, in the face of all of the prior GLGI decisions, a judge were now to somehow find that one of the Appellants had donative intent, this inconsistent result could seriously undermine the credibility of the judicial process.

Neal Armstrong. Summary of Kelly v. The King, 2026 TCC 53 under Tax Court of Canada Rules (General Procedure), s. 53(1)(c).