Section 175 - Institution of appeals

Subsection 175(3)

Cases

Schmidt v. The Queen, 92 DTC 6415 (FCTD)

The plaintiffs' claims were struck because they had joined as plaintiffs. Because the filing of the statement of claim showing more than one plaintiff was a nullity, their motion to split the causes of action also was dismissed.

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 nothing to the issue.

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) 81

Paragraph 175(3)(a)

Cases

Gallos and Apollo 8 Maintenance Services Ltd. v. The Queen, 89 DTC 5170 (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 had not brought an appeal.