Federal Court of Appeal (Canada)

[1] Ms. Elykova appeals from a judgment of the Federal Court (per Whyte Nowak J.) dismissing her consolidated application for judicial review of two decisions (the Decisions) by the Canada Revenue Agency (the CRA): Elykova v. Canada (Attorney General), 2024 FC 964. In one decision, the CRA found Ms. Elykova ineligible for the Canada Recovery Benefit. In the other, it found her ineligible for the...

[1] Mr. Ghobarah is appealing a judgment of the Tax Court of Canada rendered orally on May 27, 2024, that dismissed his appeal against the Minister of National Revenue’s assessment of late filing penalties for the 2020 and 2021 taxation years. The Tax Court found that Mr. Ghobarah was not an individual who carried on a business for the purposes of the filing deadline in clause 150(1)(d)(ii)(A) of

[1] The applicant, Tammie Greening, was one of several employees locked out by their employer during a labour dispute. The applicant and other locked-out individuals applied for employment insurance benefits but were denied because benefits are not available to an individual who loses employment because of a work stoppage attributable to a labour dispute: Employment Insurance Act, S.C. 1996, c. 23

[1] Mr. Walby and Mr. De Las Alas participated in the Global Learning Gifting Initiative program (the “GLGI Program”). Each appellant received two receipts – one for the cash they paid and a second receipt for an alleged donation of educational courseware licences (the “Licenses”). They claimed charitable donation tax credits under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the Act) based

[1] The applicants are several copyright collectives (the Collectives). They seek judicial review of a redetermination decision made by the Copyright Board of Canada (the Board) dated January 12, 2024 (2024 CB 1, the Redetermination Decision) that set royalty rates for the Tariff for the Retransmission of Distant Television Signals, 2014-2018 (the Tariff) pursuant to section 70 of the Copyright...

[1] I have before me a motion by Mark Lolacher, one of the appellants named in this proceeding, to set aside a partial notice of discontinuance filed on January 31, 2025 (the Notice) that indicated that Mr. Lolacher and a number of other named appellants were discontinuing their appeal. Mr. Lolacher’s argument is that he never authorized the discontinuance of his appeal or the filing of the...

[1] Before the Federal Court, John McLaughlin sought judicial review of a letter from the Acting Assistant Deputy Minister of Public Services and Procurement Canada. The Attorney General of Canada brought a motion to strike the application, submitting the letter was not a decision or matter that could properly be the subject of judicial review. Associate Judge Horne of the Federal Court agreed...

[1] The applicant seeks to set aside the decision of the Federal Public Sector Labour Relations and Employment Board (the Board) in Stewart v. Treasury Board (Correctional Service of Canada), 2024 FPSLREB 48. In that decision, the Board dismissed a reprisal complaint filed on behalf of the applicant under section 133 of the Canada Labour Code, R.S.C. 1985, c. L-2 [the Code], finding that the...

[1] In 2020, an employee of Earl MacDonald and Son Transport Limited transported 171 pigs in the company’s trailer from two farms in Ontario to a slaughterhouse in Quebec. Three pigs located in the rear compartment of the trailer died. Following an investigation, the Canadian Food Inspection Agency (Agency) concluded the company had loaded and transported the animals in a manner that resulted in...

[1] The appellant appeals from the order of the Federal Court, issued on May 15, 2024 in Court File No. 24-T-41. In that order, the Federal Court (per Gleeson J.) dismissed the appellant’s motion to (a) extend the time within which to bring the motion; and (b) reconsider under Rule 397 of the Federal Courts Rules an April 11, 2024 order refusing an extension of time to judicially review a...

[1] Northbridge Commercial Insurance Corporation (Northbridge) issued insurance policies to trucking companies that operated in Canada and the United States. The policies provided insurance coverage for accidents and other insurable events. Northbridge claimed input tax credits (ITCs) in relation to a portion of the GST/HST (which for ease of reference will be referred to as GST) that it paid in...

[1] These are four consolidated appeals from a judgment of the Federal Court (per Kane J.) (the Decision) on October 30, 2023 (Parker v. Canada (Attorney General), 2023 FC 1419), dismissing six applications for judicial review of the Regulations Amending the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition...

[1] The Public Service Alliance of Canada applies for an order declaring the respondent, Paul Abi-Mansour, a vexatious litigant pursuant to section 40 of the Federal Courts Act, R.S.C. 1985, c. F-7 (the Act). As required by subsection 40(2) of the Act, this application has been made with the consent of the Attorney General of Canada.

[1] These reasons follow the parties’ agreement that the present appeal be decided on the basis of the written submissions and without an oral hearing.

[1] Total Energy appeals from the judgment of the Tax Court of Canada (per Pizzitelli J.): 2024 TCC 12. The Tax Court dismissed Total Energy’s appeal from the Minister’s reassessment. The Minister denied Total Energy’s deduction of non-capital and other losses and deductions for the 2010 and 2011 taxation years. The Minister relied on the general anti-avoidance rule under s. 245 of the Income Tax

[1] This is an appeal from a judgment of the Federal Court (2023 FC 906, Zinn J. (Secure FC 2023)) declaring inventorship and ownership of a patent for a polymeric drilling fluid used in drilling for oil.

[1] The appellant has commenced an appeal pursuant to subsection 172(3) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the Act). The appeal is from the confirmation by the Minister of National Revenue (the Minister) of the notice of intention to revoke the appellant’s registration as a “charitable organization” as defined in the Act.

[1] The appellants appeal from the Order of the Federal Court dated August 10, 2023 (per Grammond J.): 2023 FC 1093. The Federal Court dismissed the appellants’ motion for an order extending the time to file claims under an agreement settling a class action. Under that settlement agreement, eligible survivors of certain “Indian day schools” are to receive compensation. For the following reasons,...

[1] The appellants appeal an order of the Tax Court of Canada (2024 TCC 6) dated January 31, 2024, dismissing their motion to have the appeals of each of the 79 appellants named in the motion allowed on the basis of delay. They are disputing the assessments of gross negligence penalties imposed by the Minister of National Revenue under section 163 of the Income Tax Act, R.S.C. 1985, c. 1 (5th...

[1] The appellant, Mr. Edward Demchynski, appeals a judgment of the Tax Court of Canada (per D’Arcy J.) dated February 14, 2024, which upheld in part the Minister of National Revenue’s reassessment of Mr. Demchynski for unreported income for the 2009, 2010 and 2011 taxation years. The Tax Court found that Mr. Demchynski had failed to rebut the Minister’s assumptions regarding his unreported...

[1] La Cour est saisie d’un appel d’un jugement de la Cour fédérale (le juge Grammond) rendu le 29 novembre 2023 (2023 CF 1597). Dans cette décision, la Cour fédérale rejette la demande de contrôle judiciaire logée par l’appelant à l’encontre d’une décision du Comité d’appel (Comité) établi en vertu du Code électoral (Code) du Conseil de la Nation innue de Pessamit (Conseil).

[1] The appellants appeal a decision of the Federal Court (2024 FC 1204) dated July 29, 2024, dismissing their application for judicial review. The appellants challenge the Canoe Lake Cree First Nation Citizenship Law on the basis that it violates equality rights guaranteed by the Canadian Charter of Rights and Freedoms, Part I of the Constitution Act, 1982, being Schedule B to the Canada Act 1982

[1] The appellant seeks an order extending the time to serve and file a motion to determine the contents of the Appeal Book under Rule 343(3) of the Federal Courts Rules, S.O.R./98-106 (the Rules). The judgment under appeal is a judgment of the Federal Court dismissing her application for judicial review of a decision of the Canadian Human Rights Commission. In its decision, the Commission...

[1] The appellant appeals three decisions of the Federal Court. The main appeal is of a decision (per Aylen J.) declaring the appellant to be a vexatious litigant pursuant to section 40 of the Federal Courts Act, R.S.C. 1985, c. F-7, quashing three matters commenced in the Federal Court and ordering all other Federal Court matters discontinued: 2024 FC 601. The two other appeals are of costs...

[1] This is an appeal from the decision (Decision 123-AT-A- 2023) of the Canadian Transportation Agency (the Agency) dated August 11, 2023 (the Final Decision). In the Final Decision, the Agency ordered Air Canada to implement certain measures to accommodate persons with disabilities who use a power wheelchair and to specifically address certain matters in its accessibility plan under the...

[1] This is an application to judicially review an order of the Canada Industrial Relations Board issued December 7, 2023, which certified the respondent as the bargaining agent for a group of persons employed by the applicant as longshoring workers (Order). The applicant employer seeks to quash the Order solely on jurisdictional grounds – that is, on the basis that the subject matter of the...

[1] The applicant, Mr. Theriault, seeks judicial review of a decision of the Canada Industrial Relations Board (the Board) (2024 CIRB 1143): (1) refusing Mr. Theriault’s request to amend his complaint of unjust dismissal by the respondent, Atlantic Towing Limited (Atlantic Towing); and (2) dismissing his complaint for lack of jurisdiction.

[1] The Appellant was denied Employment Insurance (EI) benefits by the Canada Employment Insurance Commission (the Commission) after failing to comply with her employer’s COVID-19 vaccination policy. The Commission denied the Appellant’s request on the basis that she had lost her employment owing to her own misconduct, pursuant to sections 30 to 33 of the Employment Insurance Act, S.C. 1996, c. 23

[1] The appellant, Therese Lennert, has brought a motion to settle the contents of the appeal book. She has appealed a decision of the Federal Court dismissing her application for judicial review of a Canada Revenue Agency (CRA) determination that she did not qualify for the Canada Recovery Benefit (CRB) (2024 FC 1088, per Fothergill J.). The appellant applied for the CRB based on two sources of...

[1] Joshaua Beaulieu seeks judicial review of a decision of the Federal Public Sector Labour Relations and Employment Board (the “Board”) summarily dismissing the unfair labour practice complaint that he filed against his union on the basis that it was untimely.