Uppal Estate v. The King, 2025 TCC 34 -- summary under Paragraph 53(1)(a)

By services, 10 March, 2025

Graham J ordered that the Crown’s pleading, that the purchase by the deceased taxpayer of shares of a company occurred “singly or jointly with” a corporation owned by him, should be struck (with leave to file amended pleadings), as acquisition of beneficial ownership by the taxpayer’s company or by him personally were mutually inconsistent, and substantially affected the case his estate would have to make.

Topics and taglines
Tagline
pleadings of assumptions of facts in the alternative were prejudicial to the taxpayer
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
944316
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
944317
Extra import data
{
"field_legacy_header": "",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
Workflow properties
Workflow state