Res Judicata

Table of Contents

Cases

Canadian Imperial Bank of Commerce v. Canada, 2023 FCA 195

After President's Choice Bank (the “2009 Decision”) determined that services supplied by a subsidiary of Loblaw (“PC Bank”) to CIBC were...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.5) predominant element supplied by a Loblaw banking sub to CIBC was a right to access Loblaw customers 264
Tax Topics - Excise Tax Act - Section 309 - Subsection 309(1) Tax Court could make a mixed finding of fact and law (as to the nature of a supply) that was on a basis different than argued by either party 173
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) TCC can make a finding of mixed fact and law different from that argued by either party 47
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property provision of access to customers was "property" 96

Canada (Canada Revenue) v. Hydro-Québec, 2023 CAF 171

Hydro-Québec (2018 FC 622) found that an s. 231.2 requirement for information concerning a large grouping of Hydro-Québec customers should not...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(3) an s. 231.2 requirement that essentially repeated a requirement previously rejected under s. 231.2(3) was not res judicata 274

QUEEN V. JAMES S.A. MACDONALD, 2021 FCA 6

On the taxpayer’s appeal in the Tax Court (“TCC”), regarding the recognition of income account losses, being allowed, he was awarded costs...

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Words and Phrases
res judicata
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 147 - Subsection 147(7) reversal of the related action rendered a Rule 147(7) costs award a nullity 193

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

In finding that the Tax Court had not erred in dismissing an appeal against a consent judgment entered into freely by the taxpayer after receiving...

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

The taxpayer was estopped from appealing assessments by the Minister of his 1991 to 1999 taxation years given that the Tax Court had issued...

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

After finding against the taxpayer on other grounds, MacTavish J. went on to state (at 6447):

"LJP's submission that it should be allowed to argue...

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

At a time when appeals for the taxpayer's 1991 and 1993 taxation years had been heard, the appeal for his 1993 taxation year had been dismissed by...

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

Before going on to find on a clear set of facts that the doctrine of res judicata applied to the action of the taxpayer, Hargrave P. stated (at p....

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

The Court struck out the taxpayer's statement of claim assessing him tax for unreported income in respect of which there had been a successful...

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594872 Ontario Inc. v. The Queen, 92 DTC 6298, [1992] 1 CTC 344 (FCTD)

In rejecting a submission that a previous dismissal of a motion of the Crown by a motions judge rendered a further motion of the Crown res...

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

Issue estoppel did not lie, following the conviction of the taxpayer for suppressing income in the amount of $60,000 for his 1973 taxation year,...

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

Although issues resolved in criminal courts as final decisions may not be revived in civil courts provided the issues are the same, here the...

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

"The right to appeal a reassessment ensuing upon a judgment is not a right to have issues, decided by that judgment, retried." Since a Supreme...

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

In an earlier action the Exchequer Court held that Mrs. Angle had received a shareholder benefit when a corporation ("Transworld") of which she...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) no intent to honour obligation 64

See Also

Csak v. The King, 2024 TCC 9

Two months after their marriage, the taxpayer received (on January 8, 1993) from her husband (“CC”) the transfer of a property valued in...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) marrying and caring for the transferor was not consideration for the transfer 237
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii) Minister failed to meet her onus that a waiver had been timely-received/ s. 26 of Interpretation Act did not extend the normal reassessment period for receiving the 2nd waiver 368
Tax Topics - Income Tax Act - Section 160 - Subsection 160(2) taxpayer able to dispute the validity of assessments of her transferor husband even though an executrix of his estate at the time of his unsuccessful appeal of those assessments 286
Tax Topics - Statutory Interpretation - Interpretation Act - Section 26 s. 26 of Interpretation Act did not extend the normal reassessment period for receiving the 2nd waiver 240
Tax Topics - General Concepts - Onus Minister failed to meet her onus that a waiver had been timely-received 154
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) collection matters for the Federal Court 40

Canadian Imperial Bank of Commerce v. The Queen, 2022 TCC 26, aff'd 2023 FCA 195

After President's Choice Bank (the “2009 Decision”) determined that services supplied by a subsidiary of Loblaw (“PC Bank”) to another...

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Words and Phrases
issue estoppel
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.4) the continued correctness of PC Bank “now hangs by a thread” because of the addition of (r.4) 239

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

The taxpayer argued that he was not bound by a consent judgment divorce settlement because he had not signed the underlying minutes of settlement,...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Estoppel taxpayer's seventh collateral attack on the same consent judgment 137

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

The taxpayers were a corporation and its two 50% shareholders ("Grant and Lorraine"). Following an audit, the Minister laid income tax evasion...

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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 141

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 - Stare Decisis 266
Tax Topics - General Concepts - Judicial Comity judicial comity re Quebec decision 221

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

The taxpayer had succeeded in an appeal from a prior taxation year, in which the taxpayer's motor vehicle expenses were deductible under s....

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

The Minister disallowed the deduction by the taxpayer of guarantee fees paid by it to its US parent. The taxpayer appealed, and moved to have...

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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

In a prior decision, the Tax Court had found that the taxpayer's directors were protected from liability for unremitted source deductions under s....

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Estoppel 168

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

After the Tax Court issued a judgement allowing the taxpayer's appeal in respect of an assessment on him of an s. 15(1) benefit on the basis that...

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

The taxpayer was assessed in 2003 to give effect to a judgment of the Federal Court of Appeal finding that he was resident in Canada for the three...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 169 113

Adams v. The Queen, 96 DTC 1733, [1996] 3 CTC 2585 (TCC) (Informal Procedure)

Amounts which Bowman TCJ. would have found on the evidence before him not to be income to the taxpayers, nonetheless were required to be included...

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

A consent judgment allowing an appeal by the taxpayer from a reassessment of its 1988 taxation year was based on a representation by him that...

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212535 Oil & Gas Ltd. v. MNR, 96 DTC 1263, [1996] 1 CTC 2416 (TCC)

Rip TCJ. found (at p. 1266) that "where the parties to the litigation are different there is no res judicata, even when the facts are identical"....

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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.