Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Court of Appeal (Canada) |
| Citation | 2020 FCA 117 |
| Date | 08 July 2020 |
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11 practice notes
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Wasylynuk v. Canada (Royal Mounted Police), 2020 FC 962
...and regularly by this Court, including in Iris Technologies v Minister of National Revenue, 2020 FC 532, at para 53 (Heneghan, J), aff’d 2020 FCA 117 (Rennie, JA). See also Express Gold Refining Ltd v Canada (National Revenue), 2020 FC 614, at paras 20 and 79 (Pentney, J); Canadian Horse De......
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Newave Consulting Inc. v. Canada (National Revenue),
...conclusive and binding of tax liability unless and until set aside by the Tax Court: Iris Technologies Inc v Canada (National Revenue), 2020 FCA 117, at para 50. Subsection 299(3) deems an assessment to be valid and binding, subject to being reassessed or vacated because of an objection or ......
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Makivik Corporation v. Canada (Attorney General),
...findings call for a fresh exercise of discretion by this Court: Ewert at para. 80; Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117 at para. 31; Federal Courts Act, s. 52(b)(i). [155] The prerequisites for granting declaratory relief are met in this case: there is no questi......
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Canada (Attorney General) v. Iris Technologies Inc., 2022 FCA 101
...assessments are deemed to be valid and binding unless vacated by the Tax Court (Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117, [2020] G.S.T.C. 25 at para. 50). An allegation that the Minister acted improperly in issuing the assessment does nothing to change the assessmen......
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10 cases
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Wasylynuk v. Canada (Royal Mounted Police), 2020 FC 962
...and regularly by this Court, including in Iris Technologies v Minister of National Revenue, 2020 FC 532, at para 53 (Heneghan, J), aff’d 2020 FCA 117 (Rennie, JA). See also Express Gold Refining Ltd v Canada (National Revenue), 2020 FC 614, at paras 20 and 79 (Pentney, J); Canadian Horse De......
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Newave Consulting Inc. v. Canada (National Revenue),
...conclusive and binding of tax liability unless and until set aside by the Tax Court: Iris Technologies Inc v Canada (National Revenue), 2020 FCA 117, at para 50. Subsection 299(3) deems an assessment to be valid and binding, subject to being reassessed or vacated because of an objection or ......
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Makivik Corporation v. Canada (Attorney General),
...findings call for a fresh exercise of discretion by this Court: Ewert at para. 80; Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117 at para. 31; Federal Courts Act, s. 52(b)(i). [155] The prerequisites for granting declaratory relief are met in this case: there is no questi......
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Canada (Attorney General) v. Iris Technologies Inc., 2022 FCA 101
...assessments are deemed to be valid and binding unless vacated by the Tax Court (Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117, [2020] G.S.T.C. 25 at para. 50). An allegation that the Minister acted improperly in issuing the assessment does nothing to change the assessmen......
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1 firm's commentaries
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Audit First, Pay GST/HST Tax Refunds (Much) Later
...apparently because the time taken for the audit was not considered unreasonable (see Iris Technologies Inc., 2020 FC 532; aff'd 2020 FCA 117; and Express Gold Refining Ltd., 2020 FC 614). On the other hand, a mandamus application can cause the minister to assess the applicant, which at leas......