- Parties: The appellant was FU2 Productions Ltd. The respondent was His Majesty the King.

- Subject Matter: The underlying tax appeal involved the appellant’s claim for the Canadian Film or Video Production Tax Credit (CPTC) and the issue of whether a contribution by Telefilm Canada was “assistance” under s. 125.4(1) of the Income Tax Act, 1985. The Economic Action Plan 2014 Act, No. 2, 2014 (EAP 2014 Act) retroactively amended the definition of “assistance” and provided a basis for the Minister’s reassessment of the appellant’s 2011 taxation year to reduce the appellant’s CPTC. The respondent moved to strike from the notice of appeal passages relating to the appellant’s argument on the validity of the EAP 2014 Act. The Tax Court issued an interlocutory order granting the respondent’s motion. The appellant challenged the interlocutory order.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal with costs. The appeal court saw no error in the Tax Court’s decision requiring intervention. The appeal court held that the Tax Court correctly stated and applied the test for striking out pleadings, which was whether it was “plain and obvious, assuming the facts pleaded to be true, that the pleading discloses no reasonable cause of action”.

- Date: The hearing was set on Mar. 14, 2024. The court released its decision on Mar. 14, 2024.

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

- Amount: No financial award was specified.