Words and Phrases - "final judgment"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

National Benefit Authority Corporation v. Canada, 2022 FCA 17

Summary Under
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 2 - Subsection 2(1) - Final Judgment
FCA lacked jurisdiction to hear an appeal of a TCC determination denying access to a non-lawyer

The appellant was appealing a Tax Court decision that found that it (through one of its non-lawyer employees) could not be recognized as the representative of individuals appealing CRA denial of disability tax credits (DTCs). The appellant and the Crown agreed that the Federal Court of Appeal had jurisdiction pursuant to s. 27(1.2) of the Federal Courts Act to hear the appellant’s appeal from this “final judgment” of the Tax Court. In instead finding that the purported appeal before it was instead regarding an “interlocutory matter,” so that the Court of Appeal lacked jurisdiction, Woods JA stated (at para. 11):

The subject matter of the DTC appeals is the DTC appellants’ entitlement to DTCs. The motion did not determine this substantive right. It determined a collateral, procedural right.

Words and Phrases
final judgment interlocutory
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 27 - Subsection 27(1.2) TCC determination did not address a substantive matter and, therefore, was not an appealable "final judgment" 145