Blue Bridge Trust Company Inc. v. Canada (National Revenue), 2020 FC 893

JurisdictionFederal Jurisdiction (Canada)
CourtFederal Court (Canada)
Citation2020 FC 893
Date11 September 2020
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3 practice notes
  • Ghermezian v. Canada (Attorney General), 2020 FC 1137
    • Canada
    • Federal Court (Canada)
    • December 9, 2020
    ...information about a “known taxpayer” or “unknown persons” (at para 17). In Blue Bridge Trust Company Inc v Canada (National Revenue), 2020 FC 893, Justice Lafrenière refers to prior judicial authorization not being required when a taxpayer is known (at para 105). [70] Indeed, in paragraph 4......
  • Levett v. Canada (Attorney General), 2022 FCA 117
    • Canada
    • Court of Appeal (Canada)
    • June 17, 2022
    ...[1985] F.C.J. No. 31 (QL/Lexis) at 166-67 (emphasis in original); see also Blue Bridge Trust Company Inc. v. Canada (National Revenue), 2020 FC 893, 2020 CarswellNat 3732 (WL Can) at para. 18, aff’d 2021 FCA 62, 2021 CarswellNat 4972 (WL Can), leave to appeal to SCC refused, 39682 (1......
  • Levett v. Canada (Attorney General), 2021 FC 295
    • Canada
    • Federal Court (Canada)
    • April 12, 2021
    ...Ltd v Canada (Minister of National Revenue), 2002 FCT 1158 [Pacific Network]; Blue Bridge Trust Company Inc v Canada (National Revenue), 2020 FC 893 [Blue Bridge] at para 20), and the Manual on the Implementation of Exchange of Information Provisions for Tax Purposes (Paris: OECD, 2006), [t......
3 cases
  • Ghermezian v. Canada (Attorney General), 2020 FC 1137
    • Canada
    • Federal Court (Canada)
    • December 9, 2020
    ...information about a “known taxpayer” or “unknown persons” (at para 17). In Blue Bridge Trust Company Inc v Canada (National Revenue), 2020 FC 893, Justice Lafrenière refers to prior judicial authorization not being required when a taxpayer is known (at para 105). [70] Indeed, in paragraph 4......
  • Levett v. Canada (Attorney General), 2022 FCA 117
    • Canada
    • Court of Appeal (Canada)
    • June 17, 2022
    ...[1985] F.C.J. No. 31 (QL/Lexis) at 166-67 (emphasis in original); see also Blue Bridge Trust Company Inc. v. Canada (National Revenue), 2020 FC 893, 2020 CarswellNat 3732 (WL Can) at para. 18, aff’d 2021 FCA 62, 2021 CarswellNat 4972 (WL Can), leave to appeal to SCC refused, 39682 (1......
  • Levett v. Canada (Attorney General), 2021 FC 295
    • Canada
    • Federal Court (Canada)
    • April 12, 2021
    ...Ltd v Canada (Minister of National Revenue), 2002 FCT 1158 [Pacific Network]; Blue Bridge Trust Company Inc v Canada (National Revenue), 2020 FC 893 [Blue Bridge] at para 20), and the Manual on the Implementation of Exchange of Information Provisions for Tax Purposes (Paris: OECD, 2006), [t......

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