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 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.
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| 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 had not brought an appeal.