World Corp. v. The Queen, 2003 DTC 951, 2003 TCC 494 -- summary under Subsection 152(9)

Counsel for the Crown did not raise a submission (that had not been pleaded) that the taxpayer was controlled, as described in subsection 256(5.1), by a non-resident and, thus, was not a Canadian-controlled private corporation, until late on the final day of the hearing. In these circumstances, it would not have been appropriate for the taxpayer to have been ordered to adduce evidence on the point, and Bell T.C.J. ruled that a submission based on submission 256(5.1) could not be made.