Rule 3(1)
Cases
Linett v. The Queen, 79 DTC 5471, [1980] CTC 36 (FCA)
The computation of time for instituting an appeal under the Income Tax Act is made pursuant to that Act and is not affected by the Federal Court Act.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 167 - Subsection 167(4) | 53 |
Rule 26
Subsection 26(1)
Cases
Rémillard v. Canada (National Revenue), 2022 CAF 63
The taxpayer, a retired businessman living in Barbados, sought to challenge, through judicial review, information requests made by CRA (who was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | public accessibility of certified court record, including the material considered by CRA, did not violate s. 8 | 386 |
Rémillard v. Canada (National Revenue), 2020 CF 1061, aff'd 2022 CAF 63
The taxpayer, a retired businessman living in Barbados, sought to challenge, through judicial review, information requests made by CRA (who was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 318 - Subsection 318(1) | the certified Federal Court record is open to the public absent a specific confidentiality order | 585 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | public access to the certified court record in a judicial review application did not entail an unreasonable search or seizure | 435 |
Rule 65
Articles
Brooke Sittler, "Review of Penalty and Interest Relief Requests Under the Income Tax Act", 2015 CTF Annual Conference paper
Double-sided documents (other than authorities) rejected (p. 42:5)
...A double-sided document may not be accepted for filing in the registry,...
Rule 71
Articles
Brooke Sittler, "Review of Penalty and Interest Relief Requests Under the Income Tax Act", 2015 CTF Annual Conference paper
Electronic filing (p.42:5)
Recent amendments to the rules have made the judicial review process less paper-intensive. For example, the Federal...
Rule 75
Cases
McKesson Canada Corporation v. Canada, 2014 FCA 290
Following a decision against the taxpayer, the trial judge recused himself from considering residual issues (e.g. costs) because of statements...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 346 | long factums are bad advocacy | 143 |
Rule 114
Articles
Brooke Sittler, "Review of Penalty and Interest Relief Requests Under the Income Tax Act", 2015 CTF Annual Conference paper
Group or representative proceedings (pp. 42:9-10)
...In situations where the minister issues a decision or decisions that apply to all members of...
Rule 151
Subsection 151(2)
Cases
Ontario Addiction Treatment Centres v. Canada (Attorney General), 2023 FCA 236
Before finding no reversible error in the Federal Court’s dismissal of the appellant’s application for judicial review of a decision of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Financial Administration Act - Section 23 - Subsection 23(2) | discretion of Minister under s. 23(2) is “relatively unconstrained” | 101 |
Rémillard v. Canada (National Revenue), 2021 FC 644
At 2020 FC 1061, Pamel J dismissed the taxpayer’s interlocutory motion for an order of confidentiality respecting the certified record that was...
See Also
Sherman Estate v. Donovan, 2021 SCC 25
The Sherman Estate had sought sealing orders to block public access to estate files. The sealing orders were initially granted, but challenged by...
Rule 302(b)
Cases
Cedar Ridge Construction Ltd. v. The Queen, [1983] CTC 404 (FCTD)
Failure to commence the action through a solicitor as provided by Rule 300(2) was characterized as a mere irregularity, rather than something...
Rule 303
Cases
Zhang v. Canada (Attorney General), 2023 FC 356
Before ordering that the respondent be changed from the CRA to the Attorney General of Canada (AGC), Southcott J stated (at paras. 24-25):
As the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 204.1 - Subsection 204.1(4) | CRA rejection of s. 204.1(4) relief that did not consider whether indeed there had been an excess contribution, was set aside | 377 |
Articles
Brooke Sittler, "Review of Penalty and Interest Relief Requests Under the Income Tax Act", 2015 CTF Annual Conference paper
AG as respondent (p. 42:4)
The proper name of the respondent on an application for judicial review of a taxpayer relief decision under subsection...
Rule 306
Articles
Brooke Sittler, "Review of Penalty and Interest Relief Requests Under the Income Tax Act", 2015 CTF Annual Conference paper
Filing with application records (p. 42:5)
Another example of a paper-saving measure is found in rules 306 and 307, recently amended so that the...
Rule 313(2)
Cases
In re Cochrane, [1984] CTC 291 (FCTD)
Notices should be mailed under "double registration" so that receipt of the envelope can be established by an arrival receipt card.
Rule 317
Cases
Humane Society of Canada Foundation v. Canada (National Revenue), 2018 FCA 66
The applicant, which had already received a tribunal record of more than 1500 pages, as well as 1907 pages under an Access to Information Act...
Articles
Brooke Sittler, "Review of Penalty and Interest Relief Requests Under the Income Tax Act", 2015 CTF Annual Conference paper
Request for certified tribunal record (p.42:4)
At the time of filing the notice of application or at a later time, an applicant may make a request...
Rule 318
Rule 318(4)
Cases
Athletes 4 Athletes Foundation v. Canada (National Revenue), 2020 FCA 41
Athletes 4 Athletes Foundation (the “Foundation”) appealed from the refusal of the Minister to register the Foundation as a Canadian amateur...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 172 - Subsection 172(3) - Paragraph 172(3)(a) | Minister required to produce any irrelevant material (e.g., on other Foundations) before her in her decision | 197 |
Subsection 318(1)
Cases
Rémillard v. Canada (National Revenue), 2020 CF 1061, aff'd 2022 CAF 63
The taxpayer was a retired businessman living in Barbados whose residency had been under review by CRA since 2015, which had issued various...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 26 - Subsection 26(1) | open court principle applied in finding that the certified Federal Court record is open to the public absent a specific confidentiality order | 369 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | public access to the certified court record in a judicial review application did not entail an unreasonable search or seizure | 435 |
Rule 319(1)
Cases
Stephens v. The Queen, 84 DTC 6169 (FCTD)
If it is sought to challenge the validity of some assessments on the same ground that other assessments, respecting the same taxpayers for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 19 |
Rule 324
Cases
The Queen v. Muir, 85 DTC 5038, [1985] 1 CTC 27 (FCTD)
"[T]here is no procedure or rule of practice whereby the court can properly entertain an ex parte motion in writing except by consent of the...
In re Athenian Construction Ltd., 81 DTC 5352 (FCTD)
An application for an order that debts owing to the taxpayer be attached should be made pursuant to Rule 2300 rather than Rule 324.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 223 - Subsection 223(1) | 43 |
In re McKeen (1984), docket T-2952-82 (FCTD)
A motion should not be disposed of under Rule 324 where it is clear that the "many inaccuracies in the application and supporting material,...
Rule 332(1)
Cases
Can-Am Industrial Auctioneers Inc. v. Rompkey, 84 DTC 6151, [1982] CTC 302, [1982] DTC 6255 (FCTD)
An affidavit which referred to "the search and seizure made by the servants of the defendants (the whole as appears in the statement of claim...
In re Romeo's Place Victoria Ltd., 81 DTC 5295, [1981] CTC 380 (FCTD)
A proceeding pursuant to ss.232(4) and (5) was final in nature, and portions of a Department employee's affidavit based on information and belief...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Solicitor-Client Privilege | 37 | |
| Tax Topics - Income Tax Act - Section 232 - Subsection 232(5) | 81 |
Rule 332(5) [Affidavits]
Cases
Richard v. MNR, 88 DTC 6239, [1988] 1 CTC 388 (FCTD)
It was found that because the applicants alleged that a Revenue Canada officer knew more than he stated in his information and since they wished...
Rule 334.16(1)
Cases
Rae v. Canada (National Revenue), 2015 FC 707
The applicant participated in a widely-marketed gifting tax shelter in 2013. CRA put on hold the assessment of all 2013 returns claiming a credit...
Rule 337(2)(b)
Cases
Dym v. The Queen, 79 DTC 5362, [1979] CTC 442 (FCTD)
A judgment is a separate document which should contain "within its four corners the terms of the judgment sought without resort to extrinsic...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 177 - Paragraph 177(b) | 45 |
Rule 337(6)
Cases
Sturgess v. The Queen, 84 DTC 6525 (FCTD)
A judgment, which reduced the calculated amount of a s. 163(1) penalty on the basis that the calculated amount did not take into account an...
Rule 341 [Judgment on Admissions]
Cases
The Queen v. Gary Bowl Ltd., 74 DTC 6401, [1974] C.T.C 457 (FCA)
"[W]hen the material facts are clearly admitted and the result of the application of the law to them is not in doubt so that it is apparent that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 169 | 9 | |
| Tax Topics - Income Tax Act - Section 172 - Subsection 172(1) | 85 |
Rule 344(1) [Costs]
Cases
The Queen v. Lagiorgia, 87 DTC 5378, [1987] 2 CTC 151 (FCA)
Where a party is seeking a lump sum for costs in lieu of the amounts provided by the tariff, counsel would normally have the obligation of showing...
Farmer Construction Ltd. v. The Queen, 84 DTC 6331, [1984] CTC 370 (FCTD)
"[S]olicitor and client costs should be reserved for situations in which a party causes litigation to be necessary by irresponsibility or...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate | property acquired by construction on default, with no expectation of gain | 89 |
Smith v. The Queen, 84 DTC 6164, [1984] CTC 105 (FCTD)
It was determined that the taxpayers were substantially successful in an action concerned with the V-Day values of lands, by comparing the final...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 344(7) | 36 |
The Queen v. Pongratz, 82 DTC 6200, [1982] CTC 259 (FCA)
A trial judge has no authority to award costs against a successful plaintiff where what is being punished by this award is not the conduct of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(1) | 77 |
Rule 344(7)
Cases
Salt v. The Queen, 85 DTC 5055, [1985] 1 CTC 57 (FCTD)
"The normal rule is that a successful party is entitled to costs on a party and party basis in accordance with the prescribed tariff. The length...
Smith v. The Queen, 84 DTC 6164, [1984] CTC 105 (FCTD)
The plaintiff was unable to establish that the action had been a test case, and the volume of preparatory work performed in this case did not by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 344(1) [Costs] | 69 |
Carruthers v. The Queen, 83 DTC 5076, [1983] CTC 15 (FCTD)
Where an intricate and difficult question of the valuation of shares was involved, a reasonable fee for services may be allowed respecting the...
Rule 346
Cases
McKesson Canada Corporation v. Canada, 2014 FCA 290
Stratas JA allowed the taxpayer to amend its notice of appeal to raise a complaint about the trial judge improperly commenting on its factum (see...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 75 | amendment allowed to address allegation that trial judge's commenting on appeal memorandum was improper | 207 |
Rule 351
Cases
Iris Technologies Inc. v. Canada (National Revenue), 2022 FCA 39
The appellant (“Iris”) appealed an order of the Federal Court (2020 FC 1133), dismissing its request for mandamus to compel the release of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.5 | a Federal Court action to compel CRA to pay a net tax refund was obliterated when CRA then assessed | 225 |
Canada v. Pomeroy Acquireco Ltd., 2020 FCA 221
The Tax Court dismissed the appellant’s motion to amend its reply to the notice of appeal to add an allegation that a loan in issue was a sham,...
Rule 355(4)
Cases
Lipsey v. MNR, 85 DTC 5080, [1984] CTC 675 (FCTD)
Where the substance of allegations in a request for relief is that there have been acts constituting contempt of court, then the procedures set...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 1211(1) | 21 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 109 |
Rule 401(c)
Cases
Usarco Ltd. v. A.G. Canada, [1980] CTC 484, 80 DTC 6381 (FCTD)
Rule 401 is available to test the jurisdiction of the Court ratione materiae as well as ratione personae.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Paragraph 50(1)(b) | 53 | |
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(4) | 21 |
Rule 408(1)
Cases
The Queen v. Imperial General Properties Ltd., 85 DTC 5045, [1985] 1 CTC 40 (FCA)
When the pleader states the material facts, he need not state the legal result. Since the appellant had pleaded the whole of an agreement, she was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(a) | s. 12(1)(a)(i) inapplicable to deposits | 49 |
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(b) | balance of purchase price did not become receivable until condition precedent satisfied | 96 |
| Tax Topics - Income Tax Act - Section 9 - Timing | 44 |
Woodbine Developments Ltd. v. The Queen, 84 DTC 6556, [1984] CTC 616 (FCTD)
For a purchase to be subject to the doctrine of secondary intention, "'The purchaser must have in his mind at the moment of purchase the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate | rental properties were acquired or renovated for long-term rental | 189 |
The Queen v. Consumers' Gas Co. Ltd., 84 DTC 6058, [1984] CTC 83 (FCA)
The Crown was precluded from contending for the first time, at the end of trial, that s. 12(1)(a) was applicable to reimbursements of capital...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 1104(1) | 106 | |
| Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) | 51 |
The Queen v. Littler, 78 DTC 6179, [1978] CTC 235 (FCA)
"[W]hen a cause of action is to be supported on the basis of a statutory provision, it is elementary that the facts necessary to make the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 26 | |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) | 101 |
Rule 413(1)(a)
Cases
Fraser Companies, Ltd. v. The Queen, 81 DTC 5051, [1981] CTC 61 (FCTD)
Paragraph 15 of the Statement of Claim, which was admitted in the Defence, alleged that the plaintiff made a loan to a second company ("Paper") of...
Rule 419(1)(a) [Striking out Pleadings]
Cases
The Queen v. Riendeau, 87 DTC 5379, [1987] 2 CTC 150 (FCTD)
A motion to strike pursuant to Rule 419(1)(a) "should not be used when there are arguable questions of fact or law; it is only appropriate to...
Rule 420 [Amendment of Pleadings]
Cases
The Queen v. Mohawk Oil Co. Ltd., 92 DTC 6135, [1992] 1 CTC 195 (FCA)
The Crown would have been precluded from advancing in the Federal Court of Appeal for the first time at argument that a portion of the damages...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Proceeds of Disposition | 70 | |
| Tax Topics - Income Tax Act - Section 9 - Compensation Payments | damages received both for breach re depreciable property and lost profits | 70 |
The Queen v. McLeod, 90 DTC 6281, [1990] 1 CTC 433 (FCTD)
The Minister reassessed the taxpayer on the ground that the taxpayer was precluded from reporting losses under s. 28(1) because he has not engaged...
DeConinck v. The Queen, [1985] 1 CTC 36 (FCTD)
"The scope and intendment of the Rule is clearly to the effect that any pre-trial amendment shall be allowed where necessary for the purpose of...
The Queen v. Chrapko, 84 DTC 6544, [1984] CTC 594 (FCTD), rev'd 88 DTC 6487, [1988] 2 CTC 342 (FCA)
The failure of the Minister to identify s. 67 in his re-assessment, in his pleadings or in his examination for discovery is a basis for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 87 | |
| Tax Topics - Income Tax Act - Section 67 | 71 |
Rule 433
Cases
Laird v. The Queen, 87 DTC 5142 (FCTD)
The grant of judgment in default of defence is discretionary.
Rule 440 [Want of Prosecution]
Cases
Murphy v. The Queen, 87 DTC 5375, [1987] 2 CTC 162 (FCTD)
The remedy of dismissing an action for lack of prosecution is a very drastic one and an action should be dismissed for procedural reasons only in...
Rule 448(1)
Cases
The Queen v. Special Risks Holdings Inc., 83 DTC 5046, [1983] CTC 36 (FCA)
Where the issue, as revealed by the pleadings, in an action was whether corporation 1 was controlled at the relevant time by the respondent or by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Tax Avoidance | 91 |
Rule 455 [Discovery]
Cases
Roseland Farms Ltd. v. The Queen, 90 DTC 6512, [1990] 2 CTC 348 (FCTD)
In an action where the issue was whether a corporation controlled by an unidentified non-resident shareholders had realized a gain on the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Solicitor-Client Privilege | 69 |
Rule 458
Subsection 458(1)
Paragraph 458(1)(a)
Subparagraph 458(1)(a)(i)
Cases
Canada (National Revenue) v. Shaker, 2022 FC 407, 2022 FC 408
CRA had registered with the Court a certificate against the applicant (Mr. Shaker) claiming a tax debt in the amount of over $4.7 million pursuant...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Ownership | property held in trust cannot be said to belong to the trustee | 333 |
Rule 465(1)(b)
Cases
Indalex Ltd. v. The Queen, 84 DTC 6018, [1984] CTC 51 (FCTD), aff'd on other grouns 84 DTC 6492, [1984] CTC 373 (FCA)
The Ontario case law, to the effect that a former employee may not be examined unless he resigned expressly for the purpose of avoiding...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 465(15) | 44 | |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 465(19) | 29 |
Rule 465(1)(c)
Cases
Smith v. The Queen, 81 DTC 5351, [1981] CTC 476 (FCTD)
The Court ordered the examination for discovery of a departmental officer of the Ministry of National Revenue who prepared an appraisal which was...
Rule 465(15)
Cases
Indalex Ltd. v. The Queen, 84 DTC 6018, [1984] CTC 51 (FCTD), aff'd on other grouns 84 DTC 6492, [1984] CTC 373 (FCA)
The plaintiff's officer was under an obligation to make reasonable inquiries of related parties. Where such inquiries had been made and had been...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 465(1)(b) | 29 | |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 465(19) | 29 |
Carruthers v. The Queen, 82 DTC 6009, [1982] CTC 5 (FCTD)
Questions by the plaintiff taxpayer, to a valuator who had been retained by the Minister to value shares, concerning the details of the valuation...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 90 | |
| Tax Topics - General Concepts - Fair Market Value - Shares | 248 |
Rule 465(19)
Cases
The Queen v. Indalex, 84 DTC 6492, [1984] CTC 373 (FCA)
An application under Rule 465(19) for a second discovery was premature because it was launched prior to the completion of the original discovery...
Indalex Ltd. v. The Queen, 84 DTC 6018, [1984] CTC 51 (FCTD), aff'd on other grouns 84 DTC 6492, [1984] CTC 373 (FCA)
The Federal Court does not have the authority to compel an individual non-resident who is not a party to the action to submit to examination for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 465(1)(b) | 29 | |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 465(15) | 44 |
Lipper v. The Queen, 80 DTC 6248 (FCTD)
Rule 465(19) "is not limited to the re-examination of a witness already examined for discovery, nor apparently to an employee or agent of a...
Rule 469
Cases
In re Gastel, 82 DTC 6043, [1982] CTC 61 (FCTD)
"An interim and interlocutory injunction pursuant to Rule 469 can only be sought in an action, that is aproceeding commenced by Statement of...
Rule 474
Cases
Wright v. The Queen, 87 DTC 5138, [1987] 1 CTC 218 (FCTD)
"Rule 474 can only be used where (1) all the essential facts are admitted, (2) the question is one of law and (3) the decision to be rendered is...
Rule 482
Cases
Yager v. The Queen, 85 DTC 5494, [1985] 1 CTC 89, [1985] DTC 5413 (FCTD)
A valuation report was sufficiently detailed since it would have permitted a court, in the absence of dispute, to adopt it and derive guidance...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Shares | 64 |
Rule 483(4)
Cases
Special Risks Holdings Inc. v. The Queen, 84 DTC 6054, [1984] CTC 71 (FCTD), aff'd 84 DTC 6215, [1984] CTC 563 (FCA)
"It is inherent in the good faith application of the Rule that further discoveries of documents will not be sought or further investigations made...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Abuse of Process | extremely late motion for further discovery | 83 |
| Tax Topics - Income Tax Act - Section 231.2 | 42 |
Rule 1102(1)
Cases
The Queen v. Optical Recording Corp., 87 DTC 5248 (FCA)
The discretion to receive evidence "should be exercised only if the Court is satisfied that the evidence was not discoverable before the end of...
Rule 1104(1)
Cases
The Queen v. Consumers' Gas Co. Ltd., 84 DTC 6058, [1984] CTC 83 (FCA)
On appeal the Crown was precluded from raising for the first time in the action an argument that capital cost reimbursements were income in the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 408(1) | 55 | |
| Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) | 51 |
Rule 1211(1)
Cases
Lipsey v. MNR, 85 DTC 5080, [1984] CTC 675 (FCTD)
A discontinuance is valid and operative, at the latest, at the time of service of the notice of discontinuance.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 355(4) | 32 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 109 |
Rule 1718(3)
Cases
The Queen v. Central Tobacco Mfg. (1980), Ltd., 85 DTC 5300, [1985] 1 CTC 357 (FCTD)
It was determined that it was not desirable to separate the principal action, which concerned amounts due under the Excise Tax Act, from the...
Rule 2104
Cases
In re Benk Development Ltd., 79 DTC 5320 (FCTD)
At common law, as well as under the Rules, a sheriff may not seize book or other unsecured debts under a writ of fi. fa.
Rule 2400
Cases
In re Beaudry, 79 DTC 5234 (FCTD)
Rule 2400 is intra vires the regulatory power conferred on judges of the Federal Court by s. 46 of the Federal Court Act.