Tax Court of Canada Rules (General Procedure)

53 (1) The Court may, on its own initiative or on application by a party, strike out or expunge all or part of a pleading or other document with or without leave to amend, on the ground that the pleading or other document

• (a) may prejudice or delay the fair hearing of the appeal;

• (b) is scandalous, frivolous or vexatious;

• (c) is an abuse of the process of the Court; or

• (d) discloses no reasonable grounds for appeal or opposing the appeal.

(2) No evidence is admissible on an application under paragraph (1)(d).

(3) On application by the respondent, the Court may quash an appeal if

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

• (b) a condition precedent to instituting an appeal has not been met; or

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