- Parties: The appellant was Ehtesham A. Rafique. The respondent was Minister of National Revenue.

- Subject Matter: The appellant moved to strike the Minister of National Revenue’s reply and to vacate income tax assessments for the years 1994–95. The Tax Court of Canada provided oral reasons to dismiss the motion. The appellant challenged the Tax Court’s interlocutory order. The appellant alleged that the Tax Court judge failed to admit certain evidence on the motion; erred in relying on certain cases relating to r. 170.1 of the Tax Court of Canada Rules (General Procedure), SOR/90-688a, which was allegedly distinguishable; and by refusing to decide the tax appeal’s substantive issues.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal. The appeal court held that the Tax Court judge made no legal errors warranting intervention. The appeal court disagreed with the appellant’s argument that the Minister’s admission of failing to reconsider the appellant’s assessment “with all due dispatch” following a notice of objection as required by s. 165(3) of the Income Tax Act, 1985 warranted vacating the assessments. The appeal court held that the judge did not err in determining that the factual and legal issues should be determined at trial and not on an interlocutory motion.

- Date: The hearing was set on Feb. 28, 2024. The court released its decision on Feb. 28, 2024.

- Venue: This was a federal case before the Federal Court of Appeal.

- Amount: No financial award was specified.