Canada (Attorney General) v. Iris Technologies Inc., 2022 FCA 101

JurisdictionFederal Jurisdiction (Canada)
CourtCourt of Appeal (Canada)
Citation2022 FCA 101
Date02 June 2022
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2 practice notes
  • Iris Technologies Inc. v. Canada (National Revenue), 2022 FC 1404
    • Canada
    • Federal Court (Canada)
    • 14 octobre 2022
    ...with a view to determining the real essence of the application: JP Morgan at para 50; Canada (Attorney General) v Iris Technologies Inc, 2022 FCA 101 at para 2. [16] In this case, the essential character of the underlying application as against the Minister is for disclosure of the requeste......
  • Supreme Court To Consider Tax Court Jurisdiction
    • Canada
    • Mondaq Canada
    • 13 avril 2023
    ...the Tax Court of Canada (TCC): Canada v Dow Chemical Canada ULC, 2022 FCA 70(Dow) and Canada (Attorney General) v. Iris Technologies Inc., 2022 FCA 101 (Iris). The Court that it will hear the appeals in Dow and Iris together. These appeals give the SCC the opportunity to assist taxpayers an......
1 cases
  • Iris Technologies Inc. v. Canada (National Revenue), 2022 FC 1404
    • Canada
    • Federal Court (Canada)
    • 14 octobre 2022
    ...with a view to determining the real essence of the application: JP Morgan at para 50; Canada (Attorney General) v Iris Technologies Inc, 2022 FCA 101 at para 2. [16] In this case, the essential character of the underlying application as against the Minister is for disclosure of the requeste......
1 firm's commentaries
  • Supreme Court To Consider Tax Court Jurisdiction
    • Canada
    • Mondaq Canada
    • 13 avril 2023
    ...the Tax Court of Canada (TCC): Canada v Dow Chemical Canada ULC, 2022 FCA 70(Dow) and Canada (Attorney General) v. Iris Technologies Inc., 2022 FCA 101 (Iris). The Court that it will hear the appeals in Dow and Iris together. These appeals give the SCC the opportunity to assist taxpayers an......

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