Res Judicata

Table of Contents

Cases

Mailloux v. Canada, 2013 DTC 5162 [at 6401], 2012 FCA 331

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Goodfellow v. Canada, 2010 DTC 5026 [at 6619], 2010 FCA 23

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LJP Sales Agency Inc. v. Canada (Minister of National Revenue), 2006 DTC 6442, 2006 FC 735

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Armstrong v. Canada (Attorney General), 2006 DTC 6310, 2006 FCA 119

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Ross v. The Queen, 2003 DTC 5569 (FCTD)

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Boehm v. The Queen, 96 DTC 6087 (FCTD)

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594872 Ontario Inc. v. The Queen, 92 DTC 6298 (FCTD)

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Van Rooy v. MNR, 88 DTC 6323, [1988] 2 CTC 78 (FCA)

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Rans Construction (1966) Ltd. v. The Queen, 87 DTC 5415, [1987] 2 CTC 206 (FCTD)

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Doyle v. The Queen, 80 DTC 6260, [1980] CTC 330 (FCTD)

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Angle v. M.N.R., 74 DTC 6278, [1975] 2 S.C.R. 248

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) no intent to honour obligation 60

See Also

J.K. Read Engineering Ltd. v. The Queen, 2014 DTC 1216 [at 3872], 2014 TCC 309

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Stare Decisis weight of obiter depends on fullness of argument 77
Tax Topics - Income Tax Act - Section 161 - Subsection 161(1) interest under GAAR assessments accrued from balance due dates 52
Tax Topics - Income Tax Act - Section 245 - Subsection 245(7) GAAR applies to impose liability for abusive transactions from inception 212

Yourkin v. The Queen, 2014 DTC 1071 [at 3032], 2014 TCC 48 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Estoppel taxpayer's seventh collateral attack on the same consent judgment 127

McIntyre v. The Queen, 2014 DTC 1116 [at 3258], 2014 TCC 111

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Abuse of Process confining the Minister to a prior plea bargain would be an abuse 129

Congiu v. The Queen, 2013 TCC 271, aff'd 2014 FCA 73

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Abuse of Process judicial comity re Quebec decision 277
Tax Topics - General Concepts - Stare Decisis 246
Tax Topics - General Concepts - Judicial Comity judicial comity re Quebec decision 207

Kreuz v. The Queen, 2012 DTC 1201 [at 3514], 2012 TCC 238 (Informal Procedure)

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General Electric Canada Company v. The Queen, 2012 DTC 1045 [at 2702], 2011 TCC 564

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741290 Ontario Inc. v. The Queen, 2011 DTC 1089 [at 489], 2011 TCC 91, aff'd 2012 DTC 5025 [at 6665], 2011 FCA 361

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Estoppel 162

Coutre v. The Queen, 2009 DTC 1719, 2009 TCC 456

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Mcfadyen v. The Queen, 2008 DTC 4513, 2008 TCC 441

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 169 99

Adams v. The Queen, 96 DTC 1733 (TCC)

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Pezzelato v. The Queen, 96 DTC 1285 (TCC)

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212535 Oil & Gas Ltd. v. MNR, 96 DTC 1263 (TCC)

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Articles

Joel A. Nitikman, "Res Judicata and Statutory Provisions: A Case Comment", Tax Litigation, Vol. V, No. 1, 1996, p. 286.