McCartie – Federal Court of Appeal agrees that it was inappropriate to make a Rule 58 reference where the evidentiary record needed to be established by witnesses
The unrepresented taxpayer appealed the determination by the Tax Court that four questions that he had sought to have determined under Rule 58, including whether evidence relied on by CRA in assessing him had been obtained in violation of his Charter rights, were not appropriate for determination under that Rule. In dismissing the appeal, Rivoalen J.A. noted that the questions would require the calling of witnesses to establish the evidentiary record, so that it was reasonable for Bocock J to consider that the objective under the Rule, that the answers provided “may dispose of all or part of the proceeding or result in a substantially shorter hearing or a substantial saving of costs,” would not be met.
Neal Armstrong. Summary of McCartie v. Canada, 2020 FCA 18 under Rule 58(2).