Mudge v. The Queen, 2020 TCC 77

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Citation2020 TCC 77
Date30 July 2020
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2 practice notes
  • Hillcore Financial Corporation v. The King, 2023 TCC 71
    • Canada
    • Tax Court (Canada)
    • 18 Mayo 2023
    ...Pleadings may also be struck if “…they were inserted for colour, or simply as they are inflammatory” (Mudge v. R, 2020 TCC 77 [Mudge], at para 20). Furthermore, a pleading will be considered frivolous if, assuming the facts to be true, it is plain and obvious that it ca......
  • Cote Estate v. The King, 2023 TCC 66
    • Canada
    • Tax Court (Canada)
    • 10 Mayo 2023
    ...submissions that the case law, namely the Tax Court decisions in Teelucksingh v. The Queen (2010 TCC 94) and Mudge v. The Queen (2020 TCC 77), clearly state that the question of burden, like questions of relevance, should be left to the trial judge. [23] Not only is the trial judge in the b......
2 cases
  • Hillcore Financial Corporation v. The King, 2023 TCC 71
    • Canada
    • Tax Court (Canada)
    • 18 Mayo 2023
    ...Pleadings may also be struck if “…they were inserted for colour, or simply as they are inflammatory” (Mudge v. R, 2020 TCC 77 [Mudge], at para 20). Furthermore, a pleading will be considered frivolous if, assuming the facts to be true, it is plain and obvious that it ca......
  • Cote Estate v. The King, 2023 TCC 66
    • Canada
    • Tax Court (Canada)
    • 10 Mayo 2023
    ...submissions that the case law, namely the Tax Court decisions in Teelucksingh v. The Queen (2010 TCC 94) and Mudge v. The Queen (2020 TCC 77), clearly state that the question of burden, like questions of relevance, should be left to the trial judge. [23] Not only is the trial judge in the b......

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