Canada v. Preston, 2023 FCA 178
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Court of Appeal (Canada) |
| Date | 18 August 2023 |
| Citation | 2023 FCA 178 |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
11 practice notes
-
Brink v. Canada, 2024 FCA 43
...question of law): Hospira Healthcare Corporation v. Kennedy Institute of Rheumatology, 2016 FCA 215 at para. 79; Canada v. Preston, 2023 FCA 178 at para. 12; Michaels of Canada, ULC v. Canada (Attorney General), 2023 FCA 243 at para. 2; Newbould v. Canada (Attorney General), 2017 FCA 1......
-
Lark Investments Inc. v. The King, 2024 TCC 30
...[51] In confirming this Court’s decision in Adboss TCC, the Federal Court of Appeal referred to its recent decision in Canada v Preston (2023 FCA 178 [Preston]) and reiterated its view that, in certain circumstances, deficient pleadings may be allowed to stand, including when letting the de......
-
Rafique v. Canada (National Revenue), 2024 FCA 37
...extricable legal error: Hospira Healthcare Corporation v. Kennedy Institute of Rheumatology, 2016 FCA 215 at para. 79; Canada v. Preston, 2023 FCA 178 at para. 12. A palpable and overriding error is an error that is obvious and determinative of the outcome: Salomon v. Matte-Thompson, 2019 S......
-
Stackhouse v. The King, 2023 TCC 156
...at paragraph 35 and Housen at paragraphs 27 and 37. [6] See paragraph (c) of form 21(1)(a). [7] See Preston v. R., 2023 FCA 178 (“Preston”) at paragraphs 26, 27 and 34, and Famous Players Canadian Corp. v. J.J. Turner and Sons Ltd., [1948] O.J. No. 69 at paragraph [8] In Pre......
Request a trial to view additional results
10 cases
-
Brink v. Canada, 2024 FCA 43
...question of law): Hospira Healthcare Corporation v. Kennedy Institute of Rheumatology, 2016 FCA 215 at para. 79; Canada v. Preston, 2023 FCA 178 at para. 12; Michaels of Canada, ULC v. Canada (Attorney General), 2023 FCA 243 at para. 2; Newbould v. Canada (Attorney General), 2017 FCA 1......
-
Lark Investments Inc. v. The King, 2024 TCC 30
...[51] In confirming this Court’s decision in Adboss TCC, the Federal Court of Appeal referred to its recent decision in Canada v Preston (2023 FCA 178 [Preston]) and reiterated its view that, in certain circumstances, deficient pleadings may be allowed to stand, including when letting the de......
-
Rafique v. Canada (National Revenue), 2024 FCA 37
...extricable legal error: Hospira Healthcare Corporation v. Kennedy Institute of Rheumatology, 2016 FCA 215 at para. 79; Canada v. Preston, 2023 FCA 178 at para. 12. A palpable and overriding error is an error that is obvious and determinative of the outcome: Salomon v. Matte-Thompson, 2019 S......
-
Stackhouse v. The King, 2023 TCC 156
...at paragraph 35 and Housen at paragraphs 27 and 37. [6] See paragraph (c) of form 21(1)(a). [7] See Preston v. R., 2023 FCA 178 (“Preston”) at paragraphs 26, 27 and 34, and Famous Players Canadian Corp. v. J.J. Turner and Sons Ltd., [1948] O.J. No. 69 at paragraph [8] In Pre......
Request a trial to view additional results
1 firm's commentaries
-
When Is It Worth Challenging The CRA's Defective Tax-Court Pleadings? Reconciling The Federal Court Of Appeal's Decisions In Preston And Adboss
...Canada's Federal Court of Appeal recently issued two seemingly contrary decisions involving this exact situation. In Canada v. Preston, 2023 FCA 178, the Federal Court of Appeal decided to let the CRA's defective pleadings stand. By contrast, in Canada v. Adboss, Ltd., 2023 FCA 201 , the c......