Tax Court of Canada Rules (General Procedure)

58 (1) A party may apply to the Court,

• (a) for the determination, before hearing, of a question of law, a question of fact or a question of mixed law and fact raised by a pleading in a proceeding where the determination of the question may dispose of all or part of the proceeding, substantially shorten the hearing or result in a substantial saving of costs, or

• (b) to strike out a pleading because it discloses no reasonable grounds for appeal or for opposing the appeal,

and the Court may grant judgment accordingly.

(2) No evidence is admissible on an application,

• (a) under paragraph (1)(a), except with leave of the Court or on consent of the parties, or

• (b) under paragraph (1)(b).

(3) The respondent may apply to the Court to have an appeal dismissed on the ground that,

• (a) the Court has no jurisdiction over the subject matter of an appeal,

• (b) a condition precedent to instituting a valid appeal has not been met, or

• (c) the appellant is without legal capacity to commence or continue the proceeding,

and the Court may grant judgment accordingly.