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- Parties: The plaintiff was Medhat El-Nakady. The defendant was His Majesty the King.
- Subject Matter: The defendant moved to strike out the plaintiff’s statement of claim. The defendant argued that the Federal Court lacked jurisdiction over much of the claim and that the remainder lacked reasonable prospect of success. The plaintiff moved for default judgment and for an order compelling the Crown to provide access to certain documents.
- Ruling: The court ruled in the defendant’s favour, partly allowed the defendant’s motion, struck out paragraphs 1(A), 1(B), 1(C), and 1(E) of the statement of claim without leave to amend, and dismissed the plaintiff’s motion for default judgment and for production of documents, brought in response to the defendant’s motion, for not being well-founded. The court found it plain and obvious that the relief sought in paragraphs 1(A), 1(B), and 1(C) fell within the jurisdiction of the Tax Court of Canada and that the paragraph 1(E) claim based on a breach of the Taxpayer Bill of Rights disclosed no reasonable cause of action. The court refused to strike the allegations in paragraphs 2 to 11, which were relevant to the relief claimed in paragraph 1(D).
- Date: The hearing was set on Nov. 7, 2023. The court released its decision on Feb. 16, 2024.
- Venue: This was a federal case before the Federal Court.
- Amount: The court ordered the plaintiff to pay the defendant the sum of $500 as costs of these motions.
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Plaintiff
Defendant
Court
Federal CourtCase Number
T-79-22Practice Area
TaxationAmount
$ 500Winner
DefendantTrial Start Date
13 January 2022