H. Hoffman v. Her Majesty the Queen and Minister of National Revenue, [1996] 3 CTC 164, 98 DTC 6614 -- text

Hargrave P.: — These reasons arise out of the Defendants’ motion to strike out the Statement of Claim under Rule 419(l)(a), (c) and (f), that it discloses no reasonable cause of action, that it is scandalous, frivolous or vexatious, and that

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