Federal Courts Rules

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.

Following a decision against the taxpayer, the trial judge recused himself from considering residual issues (e.g. costs) because of statements...

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Failure to commence the action through a solicitor as provided by Rule 300(2) was characterized as a mere irregularity, rather than something...

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Notices should be mailed under "double registration" so that receipt of the envelope can be established by an arrival receipt card.

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...

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If it is sought to challenge the validity of some assessments on the same ground that other assessments, respecting the same taxpayers for...

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"[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...

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An application for an order that debts owing to the taxpayer be attached should be made pursuant to Rule 2300 rather than Rule 324.

A motion should not be disposed of under Rule 324 where it is clear that the "many inaccuracies in the application and supporting material,...

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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...

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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...

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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...

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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...

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A judgment is a separate document which should contain "within its four corners the terms of the judgment sought without resort to extrinsic...

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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...

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"[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...

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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...

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"[S]olicitor and client costs should be reserved for situations in which a party causes litigation to be necessary by irresponsibility or...

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It was determined that the taxpayers were substantially successful in an action concerned with the V-Day values of lands, by comparing the final...

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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...

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"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...

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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...

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Where an intricate and difficult question of the valuation of shares was involved, a reasonable fee for services may be allowed respecting the...

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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...

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The appellant (“Iris”) appealed an order of the Federal Court (2020 FC 1133), dismissing its request for mandamus to compel the release of...

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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,...

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Where the substance of allegations in a request for relief is that there have been acts constituting contempt of court, then the procedures set...

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Rule 401 is available to test the jurisdiction of the Court ratione materiae as well as ratione personae.

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...

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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...

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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...

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"[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...

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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...

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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...

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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...

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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...

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"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...

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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...

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The grant of judgment in default of defence is discretionary.

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...

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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...

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In an action where the issue was whether a corporation controlled by an unidentified non-resident shareholders had realized a gain on the...

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The Ontario case law, to the effect that a former employee may not be examined unless he resigned expressly for the purpose of avoiding...

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The Court ordered the examination for discovery of a departmental officer of the Ministry of National Revenue who prepared an appraisal which was...

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The plaintiff's officer was under an obligation to make reasonable inquiries of related parties. Where such inquiries had been made and had been...

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Questions by the plaintiff taxpayer, to a valuator who had been retained by the Minister to value shares, concerning the details of the valuation...

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An application under Rule 465(19) for a second discovery was premature because it was launched prior to the completion of the original discovery...

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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...

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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...

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"An interim and interlocutory injunction pursuant to Rule 469 can only be sought in an action, that is aproceeding commenced by Statement of...

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"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...

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A valuation report was sufficiently detailed since it would have permitted a court, in the absence of dispute, to adopt it and derive guidance...

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"It is inherent in the good faith application of the Rule that further discoveries of documents will not be sought or further investigations made...

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The discretion to receive evidence "should be exercised only if the Court is satisfied that the evidence was not discoverable before the end of...

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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...

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A discontinuance is valid and operative, at the latest, at the time of service of the notice of discontinuance.

It was determined that it was not desirable to separate the principal action, which concerned amounts due under the Excise Tax Act, from the...

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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 is intra vires the regulatory power conferred on judges of the Federal Court by s. 46 of the Federal Court Act.