Section 175

Subsection 175(3)

Cases

Schmidt v. The Queen, 92 DTC 6415, [1992] 2 CTC 113 (FCTD)

The plaintiffs' claims were struck because they had joined as plaintiffs. Because the filing of the statement of claim showing more than one...

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Special Risks Holdings Inc. v. The Queen, 82 DTC 6229, [1982] CTC 224 (FCTD)

Consent of the Court was given to the deletion from the taxpayer's Statement of Claim of a paragraph that was merely narrative in nature and added...

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Tucker v. The Queen, 78 DTC 6492, [1978] CTC 700 (FCTD)

A notice of objection for each year originates a separate action.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) 85

Paragraph 175(3)(a)

Cases

Gallos and Apollo 8 Maintenance Services Ltd. v. The Queen, 89 DTC 5170, [1989] 1 CTC 169 (FCTD)

A single appeal of the two plaintiffs from ten Tax Court actions (i.e., five taxation years for each plaintiff) was fatally defective.

Chhabra v. The Queen, 83 DTC 5328 (FCTD)

A plaintiff cannot combine an appeal against an assessment and a claim for damages in the same action.

Beique v. The Queen, 77 DTC 5336, [1977] CTC 470 (F.CTC)

When the taxpayer added his wife as a party to his appeal, the Minister moved successfully to have her struck as a party to the action because she...

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