Section 48 of the Rules requires that the notice of appeal be in Form 21(1)(a) which, in turn, requires that the notice of appeal relate the material facts relied on; specify the issues to be decided; refer to the statutory provisions relied on; set forth the reasons the appellant intends to rely on; and indicate the relief sought. These requirements are mandatory.
 The test to determine whether a party can withdraw an admission was stated at paragraph 13 of Andersen Consulting v Canada,  1 FC 605 (FCA) as follows:
…in all the circumstances of the case, there be a triable issue which ought to be tried in the interests of justice and not be left to an admission of fact4. Under such a test, inadvertence, error, hastiness, lack of knowlede of the facts, discovery of new facts, and timeliness of the motion to amend become factors to be taken into consideration in deciding whether or not the circumstances show that there is a triable issue which ought to be tried in the interests of justice
 The purpose of pleadings was best stated by Bowie T.C.J. in Zelinski v Canada,  T.C.J. No. 774 at paragraph 4. He said:
4The purpose of pleadings is to define the issues in dispute between the parties for the purposes of production, discovery and trial. What is required of a party pleading is to set forth a concise statement of the material facts upon which she relies. Material facts are those facts which, if established at the trial, will tend to show that the party pleading is entitled to the relief sought. Amendments to pleadings should generally be permitted, so long as that can be done without causing prejudice to the opposing party that cannot be compensated by an award of costs or other terms, as the purpose of the Rules is to ensure, so far as possible, a fair trial of the real issues in dispute between the parties. (emphasis added)
 The Proposed Pleadings are wholly deficient. They contain few material facts and no alleged facts that if true will allow a court to vary or vacate the reassessments. They have not raised a cause of action for any of the issues listed in the pleadings.
See Kondur v. The Queen 2015 TCC 318 (V Miller)