By Christopher Guly (August 28, 2023, 12:01 PM EDT) -- In a case dealing with a procedural issue regarding the Tax Court of Canada Rules (General Procedure) in the context of a taxpayer appealing the Canada Revenue Agency’s (CRA’s) reassessment of fair market value of a property, the Federal Court of Appeal agreed with the Crown that an assumption in a reply to a notice of appeal in the Tax Court should not be struck out solely on the basis that it is a statement of mixed fact and law. ...