Canada v. CHR Investment Corporation, 2021 FCA 68

JurisdictionFederal Jurisdiction (Canada)
CourtCourt of Appeal (Canada)
Citation2021 FCA 68
Date09 April 2021
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4 practice notes
  • Coopers Park Real Estate Development Corporation v. The Queen, 2022 TCC 82
    • Canada
    • Tax Court (Canada)
    • 15 Julio 2022
    ...at paragraph 24.] [29] The matters in issue in a proceeding may include a law or policy. In R. v. CHR Investment Corporation, [Footnote: 2021 FCA 68 (“CHR”).] the Federal Court of Appeal stated in paragraphs 25 and 31 that subsection 95(1) permitted questions to ascertain the ......
  • Sloan v. The King, 2022 TCC 121
    • Canada
    • Tax Court (Canada)
    • 15 Agosto 2023
    ...at para 21. [45] Madison Pacific Properties Inc. v. Canada, 2019 FCA 19 at para 27, Ahamed at paras 42-43, Canada v. CHR Investment Corp. 2021 FCA 68 at para 39, MPWestern Properties Inc. v. The Queen, 2017 TCC 82 at para 22, citing Teelucksingh v R, 2010 TCC 94 at para 15. [46] Respondent&......
  • Contractor v. The Queen, 2021 TCC 46
    • Canada
    • Tax Court (Canada)
    • 29 Julio 2021
    ...broad and ill-defined production request” that would be “difficult to satisfy”. [23] Lehigh at paragraph 24. [24] 2021 FCA 68 [25] See, also, Teelucksingh at paragraph 15(ix). [26] At paragraph 28. [27] 2016 FCA 71. [28] The $25,000 threshold for the informal procedure ......
  • Canada v. Thompson, 2022 FCA 119
    • Canada
    • Court of Appeal (Canada)
    • 20 Junio 2022
    ...answers to these questions. To the extent that the questions include questions of law, as noted in Canada v. CHR Investment Corporation, 2021 FCA 68, the discovery rules in the Tax Court Rules permit questions on discovery to explore a particular party’s position on the law. IV. Conc......
4 cases
  • Coopers Park Real Estate Development Corporation v. The Queen, 2022 TCC 82
    • Canada
    • Tax Court (Canada)
    • 15 Julio 2022
    ...at paragraph 24.] [29] The matters in issue in a proceeding may include a law or policy. In R. v. CHR Investment Corporation, [Footnote: 2021 FCA 68 (“CHR”).] the Federal Court of Appeal stated in paragraphs 25 and 31 that subsection 95(1) permitted questions to ascertain the ......
  • Sloan v. The King, 2022 TCC 121
    • Canada
    • Tax Court (Canada)
    • 15 Agosto 2023
    ...at para 21. [45] Madison Pacific Properties Inc. v. Canada, 2019 FCA 19 at para 27, Ahamed at paras 42-43, Canada v. CHR Investment Corp. 2021 FCA 68 at para 39, MPWestern Properties Inc. v. The Queen, 2017 TCC 82 at para 22, citing Teelucksingh v R, 2010 TCC 94 at para 15. [46] Respondent&......
  • Contractor v. The Queen, 2021 TCC 46
    • Canada
    • Tax Court (Canada)
    • 29 Julio 2021
    ...broad and ill-defined production request” that would be “difficult to satisfy”. [23] Lehigh at paragraph 24. [24] 2021 FCA 68 [25] See, also, Teelucksingh at paragraph 15(ix). [26] At paragraph 28. [27] 2016 FCA 71. [28] The $25,000 threshold for the informal procedure ......
  • Canada v. Thompson, 2022 FCA 119
    • Canada
    • Court of Appeal (Canada)
    • 20 Junio 2022
    ...answers to these questions. To the extent that the questions include questions of law, as noted in Canada v. CHR Investment Corporation, 2021 FCA 68, the discovery rules in the Tax Court Rules permit questions on discovery to explore a particular party’s position on the law. IV. Conc......

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