ARTICLE · 30 DECEMBER 2014

McKesson: FCA Allows Taxpayer’s Motion

Dentons Canada LLP

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The Federal Court of Appeal has allowed the taxpayer’s motion to amend its Notice of Appeal to add a new ground of appeal and to file a Supplementary Memorandum of Fact and Law.

CanadaTax

Timothy Fitzsimmons

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The Federal Court of Appeal has allowed the taxpayer's motion to amend its Notice of Appeal to add a new ground of appeal and to file a Supplementary Memorandum of Fact and Law.

(See our previous posts on the McKesson transfer pricing appeal here and here.)

The Court of Appeal stated that the lower court's recusal reasons "depart from the norm", and were a "new, material development " in the appeal and "have become part of the real issues at stake". The Court stated that it was neither clear cut nor obvious that the new ground raised by the taxpayer would fail. Further, there were no reasons to refuse the entry of the new ground into the appeal.

The Court of Appeal also ordered that a Supplementary Appeal Book be filed, which shall contain the Tax Court's recusal reasons and the Court of Appeal's Order on the motion.

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