Noel
J.A.:
We
have
come
to
the
conclusion
that
the
Tax
Court
Judge
properly
exercised
her
discretion
in
refusing
to
grant
the
taxpayer’s
motion
to
strike
the
Minister’s
reply
under
paragraph
58(1)b)
of
the
Tax
Court
of
Canada
Rules
(General
Procedure)
“because
it
discloses
no
reasonable
grounds
...
for
opposing
the
appeal”.
It
may
be
that
the
decisions
of
this
Court
in
Husky
Oil
!
and
Nova
Corporation
will
eventually
seal
the
fate
of
this
dispute
in
favour
of
the
taxpayer
but
it
properly
falls
to
the
Tax
Court
to
decide
the
matter
in
the
light
of
the
particular
circumstances
of
the
transaction
here
in
issue.
The
appeal
will
be
dismissed
with
costs.
Appeal
dismissed.
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