Canada v. Moss
A-613-97
Strayer J.A.
5/5/99
2 pp.
Appeal from Tax Court of Canada decision allowing taxpayer to proceed with appeal in Court without paying filing fees required by Tax Court of Canada Rules, s. 176-Tax Court Judge having such authority under Rules, s. 9-Requirement to pay filing fee procedural matter prescribed by rule of Tax Court, therefore may be waived under Rules-Whether other Courts have specific rules for in forma pauperis proceedings not helpful in interpreting Tax Court Rules which are self-contained-Court assuming, in exercise of discretion, Tax Court Judge considered, among other factors, whether appeal by taxpayer in Tax Court had merit-Proper matter for consideration in determination as to whether rule should be waived-Appeal dismissed-Tax Court of Canada Rules (General Procedure), SOR/90-688, ss. 9, 176.