Abdalla v. Canada, 2019 FCA 5

JurisdictionFederal Jurisdiction (Canada)
CourtCourt of Appeal (Canada)
Citation2019 FCA 5
Date08 January 2019
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3 practice notes
  • ENID D. ODDLEIFSON v. HIS MAJESTY THE KING, 2022 FCA 172
    • Canada
    • Court of Appeal (Canada)
    • 13 Octubre 2022
    ...of the appellant’s appeal, the Tax Court applied the criteria in Abdalla v. The Queen, 2017 TCC 222, 2017 D.T.C. 1140, aff’d 2019 FCA 5, 2019 D.T.C. 5004 (Abdalla). After referring to subsection 169(2.2) of the Act, which precludes an appeal where the right of appeal has been ......
  • Waiving The Right Of Objection Or Appeal: Tax Lawyer Case Review – Abdalla v The Queen
    • Canada
    • Mondaq Canada
    • 16 Octubre 2019
    ...provide for the waiver to be effective. On this basis the taxpayer's appeal was quashed. The Federal Court of Appeal - Abdalla v The Queen, 2019 FCA 5 Upon further appeal by the taxpayer, the unanimous Federal Court of Appeal determined that the Tax Court had made no error of law nor of mix......
  • Oddleifson v. The Queen, 2021 TCC 26
    • Canada
    • Tax Court (Canada)
    • 31 Marzo 2021
    ...[1] 2015 TCC 244. [2] 2017 TCC 222. [3] [1994] 2 SCR 490. [4] Abdalla (TCC), at paras. 19 and 20. [5] Abdalla (TCC), at para. 21. [6] 2019 FCA 5. [7] Abdalla (FCA), at para. 4. [8] 2019 CarswellNat 2472. [9] The parties agree that there are no material differences between the Options Letter......
2 cases
  • ENID D. ODDLEIFSON v. HIS MAJESTY THE KING, 2022 FCA 172
    • Canada
    • Court of Appeal (Canada)
    • 13 Octubre 2022
    ...of the appellant’s appeal, the Tax Court applied the criteria in Abdalla v. The Queen, 2017 TCC 222, 2017 D.T.C. 1140, aff’d 2019 FCA 5, 2019 D.T.C. 5004 (Abdalla). After referring to subsection 169(2.2) of the Act, which precludes an appeal where the right of appeal has been ......
  • Oddleifson v. The Queen, 2021 TCC 26
    • Canada
    • Tax Court (Canada)
    • 31 Marzo 2021
    ...[1] 2015 TCC 244. [2] 2017 TCC 222. [3] [1994] 2 SCR 490. [4] Abdalla (TCC), at paras. 19 and 20. [5] Abdalla (TCC), at para. 21. [6] 2019 FCA 5. [7] Abdalla (FCA), at para. 4. [8] 2019 CarswellNat 2472. [9] The parties agree that there are no material differences between the Options Letter......
1 firm's commentaries

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