Federal Court Rules

Rule 3(1)

Cases

Linett v. The Queen, 79 DTC 5471, [1980] CTC 36 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 167 - Subsection 167(4) 51

Rule 65

Rule 71

Rule 75

Cases

McKesson Canada Corporation v. Canada, 2014 FCA 290

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Federal Court Rules - Rule 346 long factums are bad advocacy 131

Rule 114

Rule 302(b)

Cases

Cedar Ridge Construction Ltd. v. The Queen, [1983] CTC 404 (FCTD)

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Rule 303

Rule 306

Rule 313(2)

Cases

In re Cochrane, [1984] CTC 291 (FCTD)

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Rule 317

Cases

Humane Society of Canada Foundation v. Canada (National Revenue), 2018 FCA 66

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Articles

Rule 319(1)

Cases

Stephens v. The Queen, 84 DTC 6169 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence 15

Rule 324

Cases

The Queen v. Muir, 85 DTC 5038, [1985] 1 CTC 26 (FCTD)

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In re Athenian Construction Ltd., 81 DTC 5352 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 223 - Subsection 223(1) 41

In re McKeen (1984), docket T-2952-82 (FCTD)

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Rule 332(1)

Cases

Can-Am Industrial Auctioneers Inc. v. Rompkey, 84 DTC 6151, 82 DTC 6255 (FCTD)

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In re Romeo's Place Victoria Ltd., 81 DTC 5295, [1981] CTC 380 (FCTD)

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Rule 332(5) [Affidavits]

Cases

Richard v. MNR, 88 DTC 6239 (FCTD)

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Rule 334.16(1)

Cases

Rae v. Canada (National Revenue), 2015 FC 707

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Rule 337(2)(b)

Cases

Dym v. The Queen, 79 DTC 5362, [1979] CTC 442 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 177 - Paragraph 177(b) 43

Rule 337(6)

Cases

Sturgess v. The Queen, 84 DTC 6525 (FCTD)

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Rule 341 [Judgment on Admissions]

Cases

The Queen v. Gary Bowl Ltd., 74 DTC 6401, [1974] C.T.C 457 (FCA)

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Rule 344(1) [Costs]

Cases

The Queen v. Lagiorgia, 87 DTC 5378 (FCA)

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Farmer Construction Ltd. v. The Queen, 84 DTC 6331, [1984] CTC 370 (FCTD)

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Smith v. The Queen, 84 DTC 6164, [1984] CTC 105 (FCTD)

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The Queen v. Pongratz, 82 DTC 6200, [1982] CTC 259 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(1) 73

Rule 344(7)

Cases

Salt v. The Queen, 85 DTC 5055, [1985] 1 CTC 57 (FCTD)

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Smith v. The Queen, 84 DTC 6164, [1984] CTC 105 (FCTD)

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Carruthers v. The Queen, 83 DTC 5076, [1983] CTC 15 (FCTD)

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Rule 346

Cases

McKesson Canada Corporation v. Canada, 2014 FCA 290

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Federal Court Rules - Rule 75 amendment allowed to address allegation that trial judge's commenting on appeal memorandum was improper 189

Rule 355(4)

Cases

Lipsey v. MNR, 85 DTC 5080, [1984] CTC 675 (FCTD)

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Rule 401(c)

Cases

Usarco Ltd. v. A.G. Canada, 80 DTC 6308, [1980] CTC 484 (FCTD)

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Rule 408(1)

Cases

The Queen v. Imperial General Properties Ltd., 85 DTC 5045, [1985] 1 CTC 39 (FCA)

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Woodbine Developments Ltd. v. The Queen, 84 DTC 6556, [1984] CTC 616 (FCTD)

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The Queen v. Consumers' Gas Co. Ltd., 84 DTC 6058, [1984] CTC 83 (FCA)

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The Queen v. Littler, 78 DTC 6179, [1978] CTC 235 (FCA)

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Rule 413(1)(a)

Cases

Fraser Companies, Ltd. v. The Queen, 81 DTC 5051, [1981] CTC 61 (FCTD)

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Rule 419(1)(a) [Striking out Pleadings]

Cases

The Queen v. Riendeau, 87 DTC 5379, [1987] 2 CTC 150 (FCTD)

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Rule 420 [Amendment of Pleadings]

Cases

The Queen v. Mohawk Oil Co. Ltd., 92 DTC 6135 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Proceeds of Disposition 68
Tax Topics - Income Tax Act - Section 9 - Compensation Payments damages received both for breach re depreciable property and lost profits 68

The Queen v. McLeod, 90 DTC 6281 (FCTD)

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DeConinck v. The Queen, [1985] 1 CTC 36 (FCTD)

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The Queen v. Chrapko, 84 DTC 6544, [1984] CTC 594 (FCTD), rev'd 88 DTC 6487, [1988] 2 CTC 342 (FCA)

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Rule 433

Cases

Laird v. The Queen, 87 DTC 5142 (FCTD)

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Rule 440 [Want of Prosecution]

Cases

Murphy v. The Queen, 87 DTC 5375 (FCTD)

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Rule 448(1)

Cases

The Queen v. Special Risks Holdings Inc., 83 DTC 5046, [1983] CTC 36 (FCA)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance 89

Rule 455 [Discovery]

Cases

Roseland Farms Ltd. v. The Queen, 90 DTC 6512 (FCTD)

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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)

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Rule 465(1)(c)

Cases

Smith v. The Queen, 81 DTC 5351, [1981] CTC 476 (FCTD)

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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)

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Carruthers v. The Queen, 82 DTC 6009, [1982] CTC 5 (FCTD)

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Rule 465(19)

Cases

The Queen v. Indalex, 84 DTC 6492, [1984] CTC 373 (FCA)

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Indalex Ltd. v. The Queen, 84 DTC 6018, [1984] CTC 51 (FCTD), aff'd on other grouns 84 DTC 6492, [1984] CTC 373 (FCA)

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Lipper v. The Queen, 80 DTC 6248 (FCTD)

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Rule 469

Cases

In re Gastel, 82 DTC 6043 (FCTD)

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Rule 474

Cases

Wright v. The Queen, 87 DTC 5138 (FCTD)

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Rule 482

Cases

Yager v. The Queen, 85 DTC 5494, [1985] 1 CTC 89 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Shares 62

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)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Abuse of Process extremely late motion for further discovery 81
Tax Topics - Income Tax Act - Section 231.2 40

Rule 1102(1)

Cases

The Queen v. Optical Recording Corp., 87 DTC 5248 (FCA)

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Rule 1104(1)

Cases

The Queen v. Consumers' Gas Co. Ltd., 84 DTC 6058, [1984] CTC 83 (FCA)

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Rule 1211(1)

Cases

Lipsey v. MNR, 85 DTC 5080, [1984] CTC 675 (FCTD)

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Rule 1718(3)

Cases

The Queen v. Central Tobacco Mfg. (1980), Ltd., 85 DTC 5300 (FCTD)

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Rule 2104

Cases

In re Benk Development Ltd., 79 DTC 5320 (FCTD)

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Rule 2400

Cases

In re Beaudry, 79 DTC 5234 (FCTD)

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