Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63

JurisdictionFederal Jurisdiction (Canada)
JudgeWagner, Richard; Abella, Rosalie Silberman; Moldaver, Michael J.; Karakatsanis, Andromache; Brown, Russell; Rowe, Malcolm; Martin, Sheilah
Citation2019 SCC 63
Docket Number38059
CourtSupreme Court (Canada)
Date13 December 2019
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13 practice notes
  • Dow Chemical Canada ULC v. Canada, 2024 SCC 23
    • Canada
    • Supreme Court (Canada)
    • June 28, 2024
    ...Co. v. Minister of National Revenue, [1946] Ex. C.R. 471; Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63, [2019] 4 S.C.R. 559 ; Domtar Inc. v. Canada, 2009 FCA 218 , [2009] 6 C.T.C. 61 ; Sifto Canada Corp. v. Minister of National Revenue, 2014 FCA......
  • Iris Technologies Inc. v. Canada, 2024 SCC 24
    • Canada
    • Supreme Court (Canada)
    • June 28, 2024
    ...v. Canadian Transit Co., 2016 SCC 54, [2016] 2 S.C.R. 617; Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63, [2019] 4 S.C.R. 559; Domtar Inc. v. Canada (Attorney General), 2009 FCA 218, 392 N.R. 200; Roitman v. Canada, 2006 FCA 266, 353 N.R. 75; Ghazi v......
  • Canadian Pacific Railway Company v. Canada, 2021 FC 1014
    • Canada
    • Federal Court (Canada)
    • September 29, 2021
    ...the appropriate forum capable of dealing with it at the time (see Canada (Attorney General) v British Columbia Investment Management Corp, 2019 SCC 63 [BCIMC] at para 42). Accordingly, I find that the declarations sought by CPRC fall within the jurisdiction of this Court – subject of......
  • Scow v. The Attorney General Of Canada, 2021 BCSC 1110
    • Canada
    • Supreme Court of British Columbia (Canada)
    • July 5, 2021
    ...General), 2016 BCSC 1803): a decision upheld by both the Court of Appeal and the Supreme Court of Canada: 2018 BCCA 47, aff’d 2019 SCC 63. He observed that while the Tax Court had concurrent jurisdiction over the issue, it would not have jurisdiction to determine all aspects of the d......
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12 cases
  • Dow Chemical Canada ULC v. Canada, 2024 SCC 23
    • Canada
    • Supreme Court (Canada)
    • June 28, 2024
    ...Co. v. Minister of National Revenue, [1946] Ex. C.R. 471; Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63, [2019] 4 S.C.R. 559 ; Domtar Inc. v. Canada, 2009 FCA 218 , [2009] 6 C.T.C. 61 ; Sifto Canada Corp. v. Minister of National Revenue, 2014 FCA......
  • Iris Technologies Inc. v. Canada, 2024 SCC 24
    • Canada
    • Supreme Court (Canada)
    • June 28, 2024
    ...v. Canadian Transit Co., 2016 SCC 54, [2016] 2 S.C.R. 617; Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63, [2019] 4 S.C.R. 559; Domtar Inc. v. Canada (Attorney General), 2009 FCA 218, 392 N.R. 200; Roitman v. Canada, 2006 FCA 266, 353 N.R. 75; Ghazi v......
  • Canadian Pacific Railway Company v. Canada, 2021 FC 1014
    • Canada
    • Federal Court (Canada)
    • September 29, 2021
    ...the appropriate forum capable of dealing with it at the time (see Canada (Attorney General) v British Columbia Investment Management Corp, 2019 SCC 63 [BCIMC] at para 42). Accordingly, I find that the declarations sought by CPRC fall within the jurisdiction of this Court – subject of......
  • Scow v. The Attorney General Of Canada, 2021 BCSC 1110
    • Canada
    • Supreme Court of British Columbia (Canada)
    • July 5, 2021
    ...General), 2016 BCSC 1803): a decision upheld by both the Court of Appeal and the Supreme Court of Canada: 2018 BCCA 47, aff’d 2019 SCC 63. He observed that while the Tax Court had concurrent jurisdiction over the issue, it would not have jurisdiction to determine all aspects of the d......
  • Request a trial to view additional results
1 firm's commentaries
  • SCC: Constitutional Immunity From Tax Superseded By Intergovernmental Agreement
    • Canada
    • Mondaq Canada
    • December 23, 2019
    ...the Supreme Court of Canada issued a rare GST/HST decision in Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63. The main issue was whether a provincial Crown corporation responsible for managing public sector pension funds was subject to the obligations......

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