The taxpayer was reassessed for its 2007 and 2008 taxation years, appealed to the Tax Court and then was further reassessed based on documents which it had provided on discovery. The further reassessments had breached the rule in Juman v. Soucette, 2008 SCC 8, that "information obtained on discovery…is subject to the implied undertaking [that] it is not to be used by the other parties, except for the purpose of that litigation." D'Arcy J found that the Tax Court had the ability to vacate the further reassessments, stating (at para. 71), that:
[A]ny statutory limits place on the Tax Court's jurisdiction when disposing of an appeal of an assessment ... do not apply in respect of a breach of an implied undertaking.
However, rather than vacating the further reassessments, he ordered that the discovered documents could not be used in any other proceeding.