Abuse of Process

Table of Contents

Cases

Canada v. ACI Properties Ltd., 2014 DTC 5036 [at 6718], 2014 FCA 45

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 174 - Subsection 174(1) Minister need not have uncertainty in her views 137
Tax Topics - Income Tax Act - Section 174 - Subsection 174(3) 3rd party added to existing appeal under s. 174(3)(b) 193

Canada (National Revenue) v. RBC Life Insurance Company, 2013 FCA 50

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Special Risks Holdings Inc. v. The Queen, 84 DTC 6054, [1984] CTC 71 (FCTD), aff'd 84 DTC 6215, [1984] CTC 563 (FCA)

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Medicine Hat Greenhouse Ltd. and German v. R., 79 DTC 5091, [1980] CTC 114 (Alta. C.A.)

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See Also

Stewart v. The Queen, 2018 TCC 75

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.7) partners were not necessarily precluded under the s. 152(1.7) “binding” rule from arguing that a partnership determination of loss was statute-barred 189
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 16.2 - Subsection 16.2(2) discontinuance has equivalent effect to dismissal by court itself 195

Construction S.Y.L. Tremblay Inc. v. Agence du revenu du Québec, 2018 QCCA 552

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Stare Decisis Court of Quebec not bound by Tax Court decisions/stare decisis does not preclude relitigation where unfairness would otherwise result 208
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(iv) failure of invoices to describe the supplies could not be remedied by testimony 397
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) failure of invoices to describe supply was in itself sufficient to deny credit 168

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 - Res Judicata criminal convictions establish only a floor on tax liability; plea bargains aren't dispositive 224

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 - Res Judicata not res judicata where two different government litigants 246
Tax Topics - General Concepts - Stare Decisis 246
Tax Topics - General Concepts - Judicial Comity judicial comity re Quebec decision 207

Houda International Inc. v. The Queen, [2011] GSTC 8, 2010 TCC 622

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 305 - Subsection 305(5) relitigation of same appeal extension ruled on in Quebec would be abuse of process and contrary to judicial comity 221
Tax Topics - General Concepts - Judicial Comity relitigation of same appeal extension ruled on in Quebec would be contrary to judicial comity 125

Golden v. The Queen, 2008 DTC 3363, 2008 TCC 173

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