Canada v. 2078970 Ontario Inc., 2020 FCA 162

JurisdictionFederal Jurisdiction (Canada)
CourtCourt of Appeal (Canada)
Citation2020 FCA 162
Date06 October 2020
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3 practice notes
  • Fiducie Historia v. The Queen,
    • Canada
    • Tax Court (Canada)
    • February 24, 2021
    ...issue of the existence of the partnership is settled" (paragraph 6). [38] In my view, Canada v. Lux Operating Limited Partnership, 2020 FCA 162, a more recent case, is to the same effect. In that case, the question proposed under Rule 58 had been accepted at the preliminary stage, and ......
  • Azzopardi v. The King, 2023 TCC 51
    • Canada
    • Tax Court (Canada)
    • May 10, 2023
    ...August 20, 2013 (Exhibit R-3). See also page 71, lines 6-16 of the transcript.   [4] Canada v Lux Operating Limited Partnership, 2020 FCA 162 at para 29 [Lux FCA]. [5] Ibid at para 38. [6] In Lux FCA, the Federal Court of Appeal set aside this Court’s Order answering a question ......
  • Iris Technologies Inc. v. Canada, 2023 FCA 127
    • Canada
    • Court of Appeal (Canada)
    • June 5, 2023
    ...on an objection or appeal. On that basis, and relying on this Court’s decision in Canada v. Lux Operating Limited Partnership, 2020 FCA 162, the Tax Court concluded that the issue of the validity of the assessments should proceed to trial on its [7] We find that the Tax Court committ......
3 cases
  • Fiducie Historia v. The Queen,
    • Canada
    • Tax Court (Canada)
    • February 24, 2021
    ...issue of the existence of the partnership is settled" (paragraph 6). [38] In my view, Canada v. Lux Operating Limited Partnership, 2020 FCA 162, a more recent case, is to the same effect. In that case, the question proposed under Rule 58 had been accepted at the preliminary stage, and ......
  • Azzopardi v. The King, 2023 TCC 51
    • Canada
    • Tax Court (Canada)
    • May 10, 2023
    ...August 20, 2013 (Exhibit R-3). See also page 71, lines 6-16 of the transcript.   [4] Canada v Lux Operating Limited Partnership, 2020 FCA 162 at para 29 [Lux FCA]. [5] Ibid at para 38. [6] In Lux FCA, the Federal Court of Appeal set aside this Court’s Order answering a question ......
  • Iris Technologies Inc. v. Canada, 2023 FCA 127
    • Canada
    • Court of Appeal (Canada)
    • June 5, 2023
    ...on an objection or appeal. On that basis, and relying on this Court’s decision in Canada v. Lux Operating Limited Partnership, 2020 FCA 162, the Tax Court concluded that the issue of the validity of the assessments should proceed to trial on its [7] We find that the Tax Court committ......

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