Words and Phrases - "res judicata"

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QUEEN V. JAMES S.A. MACDONALD, 2021 FCA 6

Summary Under
Tax Topics - General Concepts - Res Judicata
res judicata applied to Crown attempt to enhance costs award when its appeal was allowed

On the taxpayer’s appeal in the Tax Court (“TCC”), regarding the recognition of income account losses, being allowed, he was awarded costs...

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Words and Phrases
res judicata
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 147 - Subsection 147(7) reversal of the related action rendered a Rule 147(7) costs award a nullity 193