Canada v. CAE Inc.

canada, canadian, case law, court opinion, canlii, fca, 2026fca138, 2026 fca 138 (canlii), 2026, fca, 138, (canlii), a-38-25, 2026, procedure, tax court, jurisdiction, tax court of canada rules (general procedure), rr. 4(1) and 4(2), whether the tax court had jurisdiction to issue an interim confidentiality order before filing, implied jurisdiction to control proceedings, discretionary case management during discovery, appeal dismissed, procedure, confidentiality orders, discovery, implied undertaking rule, whether the tax court erred in issuing an interim confidentiality order during discovery, distinction between protective orders and confidentiality orders, court openness not engaged at discovery, affidavit evidence relied upon, alternatives rejected, appeal dismissed, evidence, affidavits, confidential documents, whether the process was procedurally fair where confidential documents were not served and filed, rule 67 and “documentary material to be used”, opportunity to cross, examine affiant and file responding evidence, sufficiency of disclosure to know the case to meet, appeal dismissed with costs