Canada (Attorney General) v. Valero Energy Inc., 2020 FCA 68

JurisdictionFederal Jurisdiction (Canada)
CourtCourt of Appeal (Canada)
Citation2020 FCA 68
Date31 March 2020
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4 practice notes
  • Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
    • Canada
    • Irwin Books The Federal Court of Appeal and the Federal Court. 50 Years of History
    • 4 Octubre 2021
    ...cost of government out of the community, to an instrument of economic 48 See inter alia Canada (Attorney General) v Valero Energy Inc , 2020 FCA 68. 49 JP Morgan , above note 27; Sifto Canada , above note 45. 50 This information comes from the Federal Courts Administration Service. 51 Thiba......
  • Newave Consulting Inc. v. Canada (National Revenue),
    • Canada
    • Federal Court (Canada)
    • 9 Noviembre 2021
    ...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 Technologies Inc v Canada (National Revenue), 2020 FCA 117, at para 51. [110] The Court is to read the Notice of Applicatio......
  • Khodeir v. Canada (Attorney General), 2022 FC 44
    • Canada
    • Federal Court (Canada)
    • 14 Enero 2022
    ...lacks jurisdiction (JP Morgan), where the application obviously lacks legal foundation (Canada (Attorney General) v Valero Energy Inc, 2020 FCA 68 [Valero]) or where the facts alleged are purely speculative (Assouline v Canada (Attorney General), 2021 FC 458). [10] A motion to strike is aim......
  • Shokouhi v. Canada (Attorney General),
    • Canada
    • Federal Court (Canada)
    • 2 Diciembre 2021
    ...might be frustrated and unduly delayed, on the basis of prematurity by such applications (Canada (Attorney General) v Valero Energy Inc., 2020 FCA 68 at paras 35-37 and 44; Canada (National Revenue) v JP Morgan Asset Management (Canada) Inc., 2013 FCA 250 at paras 49-50 and 84-86). Absent s......
3 cases
  • Newave Consulting Inc. v. Canada (National Revenue),
    • Canada
    • Federal Court (Canada)
    • 9 Noviembre 2021
    ...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 Technologies Inc v Canada (National Revenue), 2020 FCA 117, at para 51. [110] The Court is to read the Notice of Applicatio......
  • Khodeir v. Canada (Attorney General), 2022 FC 44
    • Canada
    • Federal Court (Canada)
    • 14 Enero 2022
    ...lacks jurisdiction (JP Morgan), where the application obviously lacks legal foundation (Canada (Attorney General) v Valero Energy Inc, 2020 FCA 68 [Valero]) or where the facts alleged are purely speculative (Assouline v Canada (Attorney General), 2021 FC 458). [10] A motion to strike is aim......
  • Shokouhi v. Canada (Attorney General),
    • Canada
    • Federal Court (Canada)
    • 2 Diciembre 2021
    ...might be frustrated and unduly delayed, on the basis of prematurity by such applications (Canada (Attorney General) v Valero Energy Inc., 2020 FCA 68 at paras 35-37 and 44; Canada (National Revenue) v JP Morgan Asset Management (Canada) Inc., 2013 FCA 250 at paras 49-50 and 84-86). Absent s......
1 books & journal articles
  • Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
    • Canada
    • Irwin Books The Federal Court of Appeal and the Federal Court. 50 Years of History
    • 4 Octubre 2021
    ...cost of government out of the community, to an instrument of economic 48 See inter alia Canada (Attorney General) v Valero Energy Inc , 2020 FCA 68. 49 JP Morgan , above note 27; Sifto Canada , above note 45. 50 This information comes from the Federal Courts Administration Service. 51 Thiba......

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