Kelly v. The King, 2026 TCC 53 -- attach -- Abuse of Process
abuse of process to continue appeals in group appeals where all the issues had been decided in previous cases
Abuse of Process
Canada v. Csak, 2025 FCA 60 -- attach -- Abuse of Process
not an abuse of process for taxpayer, in appealing a s. 160(2) assessment, to raise a statute-barring issue that had not been raised in the transferor’s tax appeal
Tedesco v. Canada, 2019 FCA 235 -- attach -- Abuse of Process
individual partners could continue their own appeals following discontinuance of the partnership’s similar appeal
Stewart v. The Queen, 2018 TCC 75, rev'd on TCCA s. 16.2/no abuse of process grounds 2019 FCA 235 -- attach -- Abuse of Process
abuse of process for partners to raise arguments that could have been raised by their partnership prior to its filing a discontinuance
Construction S.Y.L. Tremblay Inc. v. Agence du revenu du Québec, 2018 QCCA 552 -- attach -- Abuse of Process
taxpayer’s attempt to relitigate an adverse TCC decision in the Court of Quebec was an abuse of process given that the new evidence to be tendered did not address its defective invoices
Houda International Inc v. The Queen, 2010 TCC 622, [2011] GSTC 8 -- attach -- Abuse of Process
relitigation of same appeal extension ruled on in Quebec would be abuse of process
Canada (National Revenue) v. RBC Life Insurance Company, 2013 FCA 50 -- attach -- Abuse of Process
statutory scope of judicial discretion
Canada v. ACI Properties Ltd., 2014 DTC 5036 [at at 6718], 2014 FCA 45 -- attach -- Abuse of Process
trumping of tactical advantage not an abuse of process
Congiu v. The Queen, 2013 TCC 271, aff'd 2014 FCA 73 -- attach -- Abuse of Process
judicial comity re Quebec decision
McIntyre v. The Queen, 2014 DTC 1116 [at at 3258], 2014 TCC 111 -- attach -- Abuse of Process
confining the Minister to a prior plea bargain would be an abuse
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