- Parties: The appellant was Joseph Pilarski. The respondent was His Majesty the King.

- Subject Matter: The respondent moved to quash the appellant’s appeal. The Tax Court of Canada issued a procedural order adjourning the oral hearing of the respondent’s motion to quash and ordering that the motion be determined based on written representations.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal without costs as the respondent withdrew the request for costs. The appeal court rejected the appellant’s argument that, when the Tax Court adjourned the hearing of the motion, it could not order that the motion be determined based on written representations without the appellant’s consent. The appeal court held that the Tax Court did not err in changing the manner in which it would hear the motion. The appeal court noted that, when the Tax Court made its order, the respondent’s motion had been before the court for seven years and merited a decision. The appeal court found no error justifying intervention in the Tax Court’s decision that the motion was suitable to be decided in writing, given that the decision was issued within its discretion and was made after repeated unsuccessful efforts to hold an in-person hearing.

- Date: The hearing was set on Mar. 20, 2024. The court released its decision on Mar. 21, 2024.

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

- Amount: No financial award was specified.