Crown Liability and Proceedings Act

Paragraph 3(a)

Cases

Hay v. The Queen, 91 DTC 5258 (FCTD)

A post master breached the Public Money and Property Safeguards Regulations in cashing cheques made out to the Receiver General for Canada...

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Chhabra v. The Queen, 89 DTC 5310, [1989] 2 CTC 13 (FCTD)

The taxpayer was able to demonstrate that the unrelenting and overzealous collection activities of Collections officials in the Halifax office of...

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Weinkauf v. The Queen, 85 DTC 5570, [1985] 2 CTC 354 (FCTD), briefly aff'd [1988] 1 CTC 231 (FCA)

A possibly negligent audit of the taxpayer was not the real and proximate cause of damages which the taxpayer later suffered as a result of...

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384238 Ontario Limited v. The Queen, 84 DTC 6101, [1984] CTC 523 (FCA)

It is no defence to an action in trespass against the Crown for wrongful seizure of the taxpayer's chattels that the seizure of the chattels was...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Estoppel 79

Stephens Estate v. The Queen, 82 DTC 6132, [1982] CTC 138 (FCA)

It was found that the seizure of the taxpayer's chattels on his premises under a writ of fi. fa. by a sheriff, while accompanied and under the...

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Portage Tax Services v. The Queen, 82 DTC 6104, [1982] CTC 95 (FCTD)

The Crown was liable for damages for the negligence of Revenue Canada employees in paying tax refunds to the taxpayers rather than the registered...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 164 - Subsection 164(3) 48

Section 8

Cases

384238 Ontario Ltd. v. The Queen, 81 DTC 5125, [1981] CTC 295, 81 DTC 5215 (FCTD), aff'd 84 DTC 6101 (FCA)

S.3(a) refers only to liability in respect of a tort committed by "a servant of the Crown", and S.3(6) would accordingly appear to protect the...

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Sinha v. The Queen, 82 DTC 6125 (FCTD)

S.8 preserves the Crown's former immunity in respect of anything done or omitted in the exercise of a statutory power or authority. Accordingly, a...

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Section 32

Cases

Peter Kirkwood Holdings Ltd. v. Canada, 2004 DTC 6035, 2003 FCA 481

In rejecting a submission that the Minister was statute barred from proceeding against the taxpayer because of the expiry of the two-year...

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Markevich v. Canada, 2003 DTC 5185, 2003 SCC 9, [2003] 1 S.C.R. 94

Section 32 of the Crown Liability and Proceedings Act applied to prohibit the taking of collection action against the taxpayer six years after a...

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