The taxpayer had been convicted of tax evasion by the Ontario Superior Court. He appealed his assessment of those same taxation years to the Tax Court, arguing on Charter grounds that the evidence against him had been collected in an unconstitutional manner. Pizzitelli J granted the Minister's motion to dismiss the appeal because, among other reasons, issue estoppel applied. Agreeing to hear the Charter arguments would put the Tax Court in the "ridiculous" position of essentially hearing an appeal from the Ontario Superior Court (para. 34).
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taxpayer estopped from raising Charter argument that would essentially overrule a superior court
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"field_legacy_header": "<strong><em>Klundert v. The Queen</em></strong>, 2013 DTC 1166 [at 910], 2013 TCC 208, aff'd 2014 DTC 5087 [at 7098], 2014 FCA 155 <strong>[taxpayer estopped from raising <em>Charter</em> argument that would essentially overrule a superior court]</strong>",
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