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Baxter v. Attorney General of Canada et al, 2013 ONSC 3153

Judgment Cited authorities 1 Cited in 8 Precedent Map Related
JurisdictionOntario
JudgeGrace
Subject MatterPRACTICE,TRUSTS,COURTS,CONFLICT OF LAWS
Citation2013 ONSC 3153
CourtSuperior Court of Justice of Ontario (Canada)
Date23 May 2013
Docket Number8936-12
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8 practice notes
  • Court Of Appeal Summaries (November 22-26, 2021)
    • Canada
    • Mondaq Canada
    • November 30, 2021
    ...ss. 6(2), 97, Tax Court of Canada Act, R.S.C. 1985, c. T-2, Rules of Civil Procedure, Rule 14.05, Baxter v. Attorney General of Canada, 2013 ONSC 3153, GLP NT Corp. v. Canada (Attorney General) (2003), 65 O.R. (3d) 840 (S.C.), Danso-Coffey v. Ontario, 2010 ONCA 171, Orman v. Marnat Inc., 20......
  • Court Of Appeal Summaries (November 22-26, 2021)
    • Canada
    • Mondaq Canada
    • November 30, 2021
    ...ss. 6(2), 97, Tax Court of Canada Act, R.S.C. 1985, c. T-2, Rules of Civil Procedure, Rule 14.05, Baxter v. Attorney General of Canada, 2013 ONSC 3153, GLP NT Corp. v. Canada (Attorney General) (2003), 65 O.R. (3d) 840 (S.C.), Danso-Coffey v. Ontario, 2010 ONCA 171, Orman v. Marnat Inc., 20......
  • JAFT Corp. v. Jones et al., (2015) 323 Man.R.(2d) 57 (CA)
    • Canada
    • Manitoba Court of Appeal (Manitoba)
    • March 3, 2015
    ...v. Canada (Attorney General), [2003] O.T.C. 573; 65 O.R.(3d) 840 (Sup. Ct.), refd to. [para. 20]. Baxter v. Canada (Attorney General), 2013 ONSC 3153, appld. [para. Agence du Revenu du Québec v. Services Environnementaux AES inc. et al., [2013] 3 S.C.R. 838; 453 N.R. 119; 2013 SCC 65, refd ......
  • Mandel v. 1909975 Ontario Inc., 2021 ONCA 844
    • Canada
    • Court of Appeal (Ontario)
    • November 25, 2021
    ...to other cases where the Superior Court had declined jurisdiction in favour of the Tax Court: Baxter v. Attorney General of Canada, 2013 ONSC 3153, at paras. 8-29 and GLP NT Corp. v. Canada (Attorney General) (2003), 65 O.R. (3d) 840 (S.C.), at paras. 11-20. The application judge also refer......
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4 cases
  • JAFT Corp. v. Jones et al., (2015) 323 Man.R.(2d) 57 (CA)
    • Canada
    • Manitoba Court of Appeal (Manitoba)
    • March 3, 2015
    ...v. Canada (Attorney General), [2003] O.T.C. 573; 65 O.R.(3d) 840 (Sup. Ct.), refd to. [para. 20]. Baxter v. Canada (Attorney General), 2013 ONSC 3153, appld. [para. Agence du Revenu du Québec v. Services Environnementaux AES inc. et al., [2013] 3 S.C.R. 838; 453 N.R. 119; 2013 SCC 65, refd ......
  • Mandel v. 1909975 Ontario Inc., 2021 ONCA 844
    • Canada
    • Court of Appeal (Ontario)
    • November 25, 2021
    ...to other cases where the Superior Court had declined jurisdiction in favour of the Tax Court: Baxter v. Attorney General of Canada, 2013 ONSC 3153, at paras. 8-29 and GLP NT Corp. v. Canada (Attorney General) (2003), 65 O.R. (3d) 840 (S.C.), at paras. 11-20. The application judge also refer......
  • JAFT Corp. v. Jones et al., 2014 MBQB 59
    • Canada
    • Manitoba Court of Queen's Bench of Manitoba (Canada)
    • March 24, 2014
    ...(Attorney General), [2003] O.T.C. Uned. 573; 65 O.R.(3d) 840 (Sup. Ct.), refd to. [para. 21]. Baxter v. Canada (Attorney General) et al., 2013 ONSC 3153, refd to. [para. 21]. Agence du Revenu du Québec v. Services Environnementaux AES inc. et al. (2013), 453 N.R. 119; 2013 SCC 65, refd to. ......
  • Robert Mandel et al. v. 1909975 Ontario Inc. et al., 2020 ONSC 5343
    • Canada
    • Superior Court of Justice of Ontario (Canada)
    • September 8, 2020
    ...have come to the same conclusion about the exercise of jurisdiction in similar cases. [37] In Baxter v Attorney General of Canada et al., 2013 ONSC 3153, the taxpayer was of the view that he held certain shares in trust. The CRA took the position that he was the beneficial holder of the sha......
4 firm's commentaries
  • Court Of Appeal Summaries (November 22-26, 2021)
    • Canada
    • Mondaq Canada
    • November 30, 2021
    ...ss. 6(2), 97, Tax Court of Canada Act, R.S.C. 1985, c. T-2, Rules of Civil Procedure, Rule 14.05, Baxter v. Attorney General of Canada, 2013 ONSC 3153, GLP NT Corp. v. Canada (Attorney General) (2003), 65 O.R. (3d) 840 (S.C.), Danso-Coffey v. Ontario, 2010 ONCA 171, Orman v. Marnat Inc., 20......
  • Court Of Appeal Summaries (November 22-26, 2021)
    • Canada
    • Mondaq Canada
    • November 30, 2021
    ...ss. 6(2), 97, Tax Court of Canada Act, R.S.C. 1985, c. T-2, Rules of Civil Procedure, Rule 14.05, Baxter v. Attorney General of Canada, 2013 ONSC 3153, GLP NT Corp. v. Canada (Attorney General) (2003), 65 O.R. (3d) 840 (S.C.), Danso-Coffey v. Ontario, 2010 ONCA 171, Orman v. Marnat Inc., 20......
  • Rectification Application: Canadian Tax Lawyer Analysis
    • Canada
    • Mondaq Canada
    • October 19, 2020
    ...controlling shareholders of each ChildCo for the relevant taxation periods. The Court, in Baxter v Attorney General of Canada et al., 2013 ONSC 3153, previously declined to find that it jurisdiction to declare that a taxpayer held shares in trust after being reassessed by the CRA. Furthermo......
  • Rectification Application ' Mandel: Canadian Tax Lawyer Analysis
    • Canada
    • Mondaq Canada
    • October 19, 2020
    ...controlling shareholders of each ChildCo for the relevant taxation periods. The Court, in Baxter v Attorney General of Canada et al., 2013 ONSC 3153, previously declined to find that it jurisdiction to declare that a taxpayer held shares in trust after being reassessed by the CRA. Furthermo......

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