Judicial Comity

Table of Contents

Cases

Ray-Mont Logistiques Montréal Inc. v. Canada (National Revenue), 2020 FCA 113

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 4-part Wiebe test applied to find employment notwithstanding intent of Quebec parties not to be employer-employee 299

See Also

Menasse v. Agence du revenu du Québec, 2020 QCCQ 1829

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Tudora v. The Queen, 2020 TCC 11 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts no donative intent, as in Mariano 131

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

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Tax Topics - General Concepts - Abuse of Process judicial comity re Quebec decision 277
Tax Topics - General Concepts - Res Judicata not res judicata where two different government litigants 246
Tax Topics - General Concepts - Stare Decisis 246

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

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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 - Abuse of Process relitigation of same appeal extension ruled on in Quebec would be abuse of process 135