Tax Court of Canada Act

Section 12

Cases

Gagnon v. Amazon.com Inc., 2019 QCCA 1166

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 261 - Subsection 261(1) class action to proceed against Amazon for “deceptively” collecting GST/QST on exempt product sales was permitted 299

Section 17.1

Subsection 17.1(1)

See Also

Masa Sushi Japanese Restaurant Inc. v. The Queen, 2017 TCC 239

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 30 - Subsection 30(2) a corporation can only be represented by counsel (no CPAs or officers) 509

Section 14

Subsection 14(2)

Cases

Birchcliff Energy Ltd. v. Canada, 2017 FCA 89

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High-Crest Enterprises Limited v. Canada, 2017 FCA 88

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) - Government Funding potential application of purpose test 393

Section 16

Cases

C.D. v. MNR, 91 DTC 5210 (FCA)

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Section 16.2

Subsection 16.2(2)

Cases

Tedesco v. Canada, 2019 FCA 235

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Abuse of Process individual partners could continue their own appeals following discontinuance of the partnership’s similar appeal 287

See Also

Heath v. The Queen, 2018 TCC 119 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 298 - Subsection 298(2) CRA could effectively reverse notice of discontinuance by reassessing 163

Section 17.2

See Also

Fio Corporation v. The Queen, 2014 TCC 58

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) implied undertaking of confidentiality during discovery 188
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) inherent jurisdiction to void reassessments which breach undertaking 139
Tax Topics - Income Tax Act - Section 241 s. 241 does not override implied undertaking rule 143

Subsection 18(1)

Articles

Christie A.C.J., "Practice in the Tax Court of Canada", 1991 British Columbia Tax Conference, Volume 1

Subsection 18.15(4)

Cases

Muszka v. The Queen, 94 DTC 6076 (FCA)

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Section 18.24

Cases

Ray v. Canada, 2004 DTC 6028, 2004 FCA 1

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Gastrebski v. The Queen, 94 DTC 6355 (FCA)

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TCCA (General Procedure) s. 63(2)

See Also

Foundation Instruments Inc. v. The Queen, 92 DTC 1879 (TCC)

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Discovery Research Systems Inc. v. The Queen, 92 DTC 1306 (TCC)

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Carew v. The Queen, 92 DTC 1291 (TCC)

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