Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Supreme Court (Canada) |
| Judge | Wagner, Richard; Abella, Rosalie Silberman; Moldaver, Michael J.; Karakatsanis, Andromache; Brown, Russell; Rowe, Malcolm; Martin, Sheilah |
| Citation | 2019 SCC 63 |
| Docket Number | 38059 |
| Date | 13 December 2019 |
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10 practice notes
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Canadian Pacific Railway Company v. Canada,
...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......
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Scow v. The Attorney General Of Canada,
...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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Canada (Attorney General) v. Scow,
...Management Corporation v. Canada (Attorney General), 2016 BCSC 1803, aff’d 2018 BCCA 47, aff’d [2019] 4 S.C.R. 559, 2019 SCC 63 [bcIMC BCSC], [bcIMC BCCA], [bcIMC SCC], a case I will address in greater detail below, supported his conclusion that the Supreme Court has jurisdict......
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Newave Consulting Inc. v. Canada (National Revenue),
...jurisdiction, such as an assessment or reassessment by CRA: Canada (Attorney General) v British Columbia Investment Management Corp, 2019 SCC 63, at para 36; JP Morgan, at paras 49, 102 and 104-105; Canada (Attorney General) v Valero Energy Inc, 2020 FCA 68, at paras 37 and 44: Iris Technol......
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9 cases
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Canadian Pacific Railway Company v. Canada,
...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,
...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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Canada (Attorney General) v. Scow,
...Management Corporation v. Canada (Attorney General), 2016 BCSC 1803, aff’d 2018 BCCA 47, aff’d [2019] 4 S.C.R. 559, 2019 SCC 63 [bcIMC BCSC], [bcIMC BCCA], [bcIMC SCC], a case I will address in greater detail below, supported his conclusion that the Supreme Court has jurisdict......
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Newave Consulting Inc. v. Canada (National Revenue),
...jurisdiction, such as an assessment or reassessment by CRA: Canada (Attorney General) v British Columbia Investment Management Corp, 2019 SCC 63, at para 36; JP Morgan, at paras 49, 102 and 104-105; Canada (Attorney General) v Valero Energy Inc, 2020 FCA 68, at paras 37 and 44: Iris Technol......
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1 firm's commentaries
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SCC: Constitutional Immunity From Tax Superseded By Intergovernmental Agreement
...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......