Judicial Comity

Table of Contents

Cases

Friedman v. Canada (National Revenue), 2021 FCA 101

The Friedmans, a married couple, who had each received Requests for Information under s. 231.1(1) (“RFIs”) that were addressed to them...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 13 allegation that ss. 231.1 and 231.7 violated the Charter lacked a factual foundation and, in any event, there was no allegation of a criminal investigation 366
Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) Jarvis also applies to allegations that CRA information requirements violate the Charter right not to self-incriminate 286
Tax Topics - General Concepts - Stare Decisis stare decisis does not apply horizontally 134

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

In finding no reversible errors in the Tax Court respecting a finding that Quebec workers of the taxpayer were its employees, Boivin JA stated (at...

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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

The appellants were assessed for unremitted GST and QST and to deny claimed input tax credits and input tax refunds. Their appeal of the GST...

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

The taxpayer participated in the same “Global Learning” charitable tax credit arrangement as had been considered in Mariano. After finding...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts no donative intent, as in Mariano 149

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

The appellant was appealing an assessment made by Revenue Quebec on behalf of the (federal) Minister under s. 270(4) of the Excise Tax Act in...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Abuse of Process judicial comity re Quebec decision 299
Tax Topics - General Concepts - Res Judicata not res judicata where two different government litigants 266
Tax Topics - General Concepts - Stare Decisis 266

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

Houda was granted an extension from the Court of Quebec in its QST appeal on the basis that it was not at fault for its lawyer’s failure to...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 305 - Subsection 305(5) - Paragraph 305(5)(b) relitigation of same appeal extension ruled on in Quebec would be abuse of process and contrary to judicial comity 233
Tax Topics - General Concepts - Abuse of Process relitigation of same appeal extension ruled on in Quebec would be abuse of process 143