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Canada v. Cheema, 2018 FCA 45

Judgment Cited authorities 17 Cited in 34 Precedent Map Related
Vincent
JurisdictionFederal Jurisdiction (Canada)
CourtCourt of Appeal (Canada)
Citation2018 FCA 45
Date27 February 2018
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30 practice notes
  • Fédération des francophones de la Colombie-Britannique c. Canada (Emploi et Développement social),
    • Canada
    • Federal Court (Canada)
    • May 23, 2018
    ... (2001), 56 O.R. (3d) 505 , 208 D.L.R. (4th) 577 (C.A.); Schmidt v. Canada (Attorney General), 2018 FCA 55 ; Canada v. Cheema, 2018 FCA 45, [2018] 4 F.C.R. 328 ; Williams v. Canada (Public Safety and Emergency Preparedness), 2017 FCA 252 , [2018] 4 F.C.R. 174.AUTHORS CITEDCanadian Herita......
  • Schmidt c. Canada (Procureur général),
    • Canada
    • Court of Appeal (Canada)
    • March 20, 2018
    ...3 S.C.R. 269 ; Williams v. Canada (Public Safety and Emergency Preparedness), 2017 FCA 252, [2018] 4 F.C.R. 174 ; Canada v. Cheema, 2018 FCA 45, [2018] 4 F.C.R. 328 ; Edwards, Henrietta Muir v. Attorney-General for Canada, [1929] UKPC 86 (BAILII), [1930] A.C. 124, [1930] D.L.R. 98.REFERRE......
  • Court Of Appeal Summaries (October 31, 2022 ' November 4, 2022)
    • Canada
    • Mondaq Canada
    • November 8, 2022
    ...Authority v. Mississauga (City) (2000), 50 O.R. (3d) 641 (C.A.), Rizzo & Rizzo Shoes Ltd. (Re), [1998] 1 S.C.R. 27 , Canada v. Cheema, 2018 FCA 45, Whiteley v. Guelph (City) (1999), 14 M.P.L.R. (3d) 146 (Ont. OMB), Nylene Canada Inc. v. Corporation of the Town of Arnprior, 2017 ONSC 7......
  • Brake c. Canada (Procureur Général),
    • Canada
    • Court of Appeal (Canada)
    • November 4, 2019
    ...gé-néral), 2012 CAF 175 ; Del Zotto c. Canada (ministre du 646 [2020] 2 F.C.R.BRAKE v. CANADA (ATTORNEY GENERAL)Cheema, 2018 FCA 45, [2018] 4 F.C.R. 328, 420 D.L.R. (4th) 534; Meggeson v. Canada (Attorney General), 2012 FCA 175, 349 D.L.R. (4th) 416 ; Del Zotto v. Canada (1995),......
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18 cases
  • Fédération des francophones de la Colombie-Britannique c. Canada (Emploi et Développement social),
    • Canada
    • Federal Court (Canada)
    • May 23, 2018
    ... (2001), 56 O.R. (3d) 505 , 208 D.L.R. (4th) 577 (C.A.); Schmidt v. Canada (Attorney General), 2018 FCA 55 ; Canada v. Cheema, 2018 FCA 45, [2018] 4 F.C.R. 328 ; Williams v. Canada (Public Safety and Emergency Preparedness), 2017 FCA 252 , [2018] 4 F.C.R. 174.AUTHORS CITEDCanadian Herita......
  • Schmidt c. Canada (Procureur général),
    • Canada
    • Court of Appeal (Canada)
    • March 20, 2018
    ...3 S.C.R. 269 ; Williams v. Canada (Public Safety and Emergency Preparedness), 2017 FCA 252, [2018] 4 F.C.R. 174 ; Canada v. Cheema, 2018 FCA 45, [2018] 4 F.C.R. 328 ; Edwards, Henrietta Muir v. Attorney-General for Canada, [1929] UKPC 86 (BAILII), [1930] A.C. 124, [1930] D.L.R. 98.REFERRE......
  • Brake c. Canada (Procureur Général),
    • Canada
    • Court of Appeal (Canada)
    • November 4, 2019
    ...gé-néral), 2012 CAF 175 ; Del Zotto c. Canada (ministre du 646 [2020] 2 F.C.R.BRAKE v. CANADA (ATTORNEY GENERAL)Cheema, 2018 FCA 45, [2018] 4 F.C.R. 328, 420 D.L.R. (4th) 534; Meggeson v. Canada (Attorney General), 2012 FCA 175, 349 D.L.R. (4th) 416 ; Del Zotto v. Canada (1995),......
  • Schmidt v. Canada (Attorney General), 2018 FCA 55
    • Canada
    • Court of Appeal (Canada)
    • March 20, 2018
    ...authentically means”: Williams v. Canada (Public Safety and Emergency Preparedness), 2017 FCA 252 at para. 48; Canada v. Cheema, 2018 FCA 45 at para. 80. [28] This must be done objectively and dispassionately without regard to extraneous considerations such as personal policies or politic......
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12 firm's commentaries
  • Court Of Appeal Summaries (October 31, 2022 ' November 4, 2022)
    • Canada
    • Mondaq Canada
    • November 8, 2022
    ...Authority v. Mississauga (City) (2000), 50 O.R. (3d) 641 (C.A.), Rizzo & Rizzo Shoes Ltd. (Re), [1998] 1 S.C.R. 27 , Canada v. Cheema, 2018 FCA 45, Whiteley v. Guelph (City) (1999), 14 M.P.L.R. (3d) 146 (Ont. OMB), Nylene Canada Inc. v. Corporation of the Town of Arnprior, 2017 ONSC 7......
  • A Split Federal Court Of Appeal Denies GST/HST New Housing Rebate Where A Bare Trustee Takes Title: The Queen v Cheema, 2018 FCA 45
    • Canada
    • Mondaq Canada
    • April 16, 2018
    ...of the Tax Court of Canada in Cheema v the Queen ( 2016 TCC 251 ) and the decision of the Federal Court of Appeal in the Queen v Cheema (2018 FCA 45). The GST/HST New Housing Rebate Under 254(2) of the Excise Tax Section 256.1 of Canada's Excise Tax Act (along with the provincial regulation......
  • Reeves v The Queen & Applicability Of The GST/HST New Housing Rebate
    • Canada
    • Mondaq Canada
    • January 5, 2022
    ...issue whether Ms. Reeves was entitled to the new housing rebate, Justice Russell of the Tax Court referred to a previous case, R v Cheema, 2018 FCA 45. In Cheema, the issue was whether a purchaser who is solely on title for the purpose of helping the other purchaser(s) with financing must a......
  • Bare Trusts Tax Consequences: Canadian Tax Lawyer Guidance
    • Canada
    • Mondaq Canada
    • March 15, 2021
    ...there is at least one exception: A bare trustee isn't ignored for the purposes of the GST/HST New Housing Rebate. In The Queen v Cheema (2018 FCA 45), a majority of the Federal Court of Appeal held that a new-home purchaser cannot claim the GST/HST New Housing Rebate if a co-signer of the p......
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