Words and Phrases - "adjudicate"
Chao v. The Queen, 2018 TCC 202 (Informal Procedure)
The taxpayer appealed the denial of employment expenses and a GST rebate. Crown counsel, on the basis that the taxpayer had now provided a properly completed GST rebate form, indicated to the Court that the rebate issue was no longer in issue. In reliance on this concession, Jorré DJ dismissed the appeal respecting the employment expenses but allowed the GST rebate amount. However, if the employment expenses were nil, it was a legal impossibility for there to be a GST rebate, and the Crown applied for the judgment to be varied to dismiss the appeal in its entirety.
Jorré DJ refused, stating (at para. 24):
The reasons and the judgment both deal with the rebate issue. Clearly the rebate issue has not been overlooked and has been adjudicated.
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|Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 168||judgment could not be amended to correct for a legal error||386|