In a previous post, I discussed Kelly v R, 2026 TCC 53, in which Mr Justice Graham proposed to dismiss ongoing GLGI appeals as an abuse of process. Eight of the appellants to whom this proposal applied provided submissions for why they should get their day in court. Cassidy v R, 2026 TCC 97, sets out Mr Justice Graham’s reasons for rejecting the submissions of one of the eight.
For a somewhat critical take on Mr Justice Graham’s approach, see Jesse Waslowski “The Tax Court’s Control over Its Own Process” Canadian Tax Focus 16:3 (August 2026).
