Published: November 1, 2021
Canadian tax lawyer and expert David Rotfleisch shared in an article published in canadian-accountant.com his analysis on Queen v Pomeroy Acquireco Ltd case. In his writeup, David pointed out that Canadian tax litigation lawyers for the taxpayer can amend their pleadings under the Tax Court of Canada Rules (General Procedure).
“It is important to keep in mind that while the introduction of new arguments or new theories based on the same set of evidence would require an amendment to a party’s pleadings, the reverse is not true. A party may rely on new evidence disclosed during the litigation process to booster his or her existing argument without needing to amend the pleadings.”
Click the link for the full article.
Disclaimer:
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."
