Canada v. 984274 Alberta Inc., 2020 FCA 125

JurisdictionFederal Jurisdiction (Canada)
CourtCourt of Appeal (Canada)
Date28 July 2020
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3 practice notes
  • Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26
    • Canada
    • Supreme Court (Canada)
    • June 17, 2022
    ...Revenue, 2012 FCA 3 , 426 N.R. 182 ; Galway v. Minister of National Revenue, [1974] 1 F.C. 600 ; Canada v. 984274 Alberta Inc., 2020 FCA 125, [2020] 4 F.C.R. 384 . By Côté J. (dissenting) Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56 , [2016] 2 S.C.R. 720 ; Jean Coutu......
  • Csak v. The King, 2024 TCC 9
    • Canada
    • Tax Court (Canada)
    • January 18, 2024
    ...TCC 26 (“CIBC”) at paragraphs 9 to 32, affirmed 2023 FCA 195 . [36] CIBC at paragraph 23. [37] R. v. 984274 Alberta Inc., 2020 FCA 125 at paragraph 55. [38] Counsel for the Respondent conceded in her written argument that the burden of proof regarding the statute‑barr......
  • Damis Properties Inc. v. The Queen, 2021 TCC 24
    • Canada
    • Tax Court (Canada)
    • March 24, 2021
    ...Ltd. v. R., 2020 TCC 91 at paragraph 105. [142] Ibid. [143] For example, Zelinski and Beima. [144] In R. v. 984274 Alberta Inc., 2020 FCA 125 at paragraph 55, Noël C.J. stated that a decision of the Federal Court of Appeal that “manifestly overlooked” an established lin......
3 cases
  • Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26
    • Canada
    • Supreme Court (Canada)
    • June 17, 2022
    ...Revenue, 2012 FCA 3 , 426 N.R. 182 ; Galway v. Minister of National Revenue, [1974] 1 F.C. 600 ; Canada v. 984274 Alberta Inc., 2020 FCA 125, [2020] 4 F.C.R. 384 . By Côté J. (dissenting) Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56 , [2016] 2 S.C.R. 720 ; Jean Coutu......
  • Csak v. The King, 2024 TCC 9
    • Canada
    • Tax Court (Canada)
    • January 18, 2024
    ...TCC 26 (“CIBC”) at paragraphs 9 to 32, affirmed 2023 FCA 195 . [36] CIBC at paragraph 23. [37] R. v. 984274 Alberta Inc., 2020 FCA 125 at paragraph 55. [38] Counsel for the Respondent conceded in her written argument that the burden of proof regarding the statute‑barr......
  • Damis Properties Inc. v. The Queen, 2021 TCC 24
    • Canada
    • Tax Court (Canada)
    • March 24, 2021
    ...Ltd. v. R., 2020 TCC 91 at paragraph 105. [142] Ibid. [143] For example, Zelinski and Beima. [144] In R. v. 984274 Alberta Inc., 2020 FCA 125 at paragraph 55, Noël C.J. stated that a decision of the Federal Court of Appeal that “manifestly overlooked” an established lin......

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