INCOME TAX |
Practice |
Canada v. Krahenbil
A-189-99
Sharlow J.A.
23/5/00
1 p.
Tax Court having no jurisdiction to compel examinations for discovery in income tax appeal commenced under informal procedure set out in Tax Court of Canada Act, ss. 18 to 18.28--Tax Court's jurisdiction cannot be conferred or expanded by consent or agreement of parties: Cooper v. M.N.R., [1987] 1 C.T.C. 2287 (T.C.C.)--Application for judicial review allowed--Tax Court of Canada Act, R.S.C., 1985, c. T-2, ss. 18 to 18.28 (as enacted by R.S.C., 1985 (4th Supp.), c. 51, s. 5).
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