Coopers Park Real Estate Development Corporation v. The Queen, 2022 TCC 82
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2022 TCC 82 |
| Date | 15 July 2022 |
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5 practice notes
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Sloan v. The King,
...to the decision in 9005-6342 Quebec Inc. v. The Queen, 2010 TCC 463, see also Coopers Park Real Estate Development Corp. v. The Queen, 2022 TCC 82. [6] Respondent’s Written Representations at paras 21, 25 and 26. [7] Respondent’s Written Representations at paras 16, 17, 18, 20......
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Stack v. The King,
...6 at para 27. [100] Burlington TCC 2015, supra note 2 at para 54. [101] Coopers Park Real Estate Development Corporation v. The Queen, 2022 TCC 82 at para 57 [Coopers Park]. [102] Paletta, supra note 23, at para 47. [103] Ibid at paras 47-48. [104] Ibid at para 50. [105] Canada v. Thompson,......
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Choptiany v. The King,
...facie relevance at the discovery stage is found in Justice Owen’s decision in Coopers Real Estate Development Corporation v. HMQ, 2022 TCC 82 at paragraphs 14 to 30 and 60. [4] At the hearings of the June 2021 Motion, the Respondent described its restricted interpretation of My Octob......
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Coopers Park Real Estate Development Corporation v. The King,
...Curtis-Micallef Deputy Attorney General of Canada Ottawa, Canada [1] Coopers Park Real Estate Development Corporation v HMTQ, 2022 TCC 82. [2] The first sworn on March 4, 2022, initially filed in support of the March 2022 motion (Wilson Affidavit #1), and the second sworn on Apr......
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4 cases
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Sloan v. The King,
...to the decision in 9005-6342 Quebec Inc. v. The Queen, 2010 TCC 463, see also Coopers Park Real Estate Development Corp. v. The Queen, 2022 TCC 82. [6] Respondent’s Written Representations at paras 21, 25 and 26. [7] Respondent’s Written Representations at paras 16, 17, 18, 20......
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Stack v. The King,
...6 at para 27. [100] Burlington TCC 2015, supra note 2 at para 54. [101] Coopers Park Real Estate Development Corporation v. The Queen, 2022 TCC 82 at para 57 [Coopers Park]. [102] Paletta, supra note 23, at para 47. [103] Ibid at paras 47-48. [104] Ibid at para 50. [105] Canada v. Thompson,......
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Choptiany v. The King,
...facie relevance at the discovery stage is found in Justice Owen’s decision in Coopers Real Estate Development Corporation v. HMQ, 2022 TCC 82 at paragraphs 14 to 30 and 60. [4] At the hearings of the June 2021 Motion, the Respondent described its restricted interpretation of My Octob......
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Coopers Park Real Estate Development Corporation v. The King,
...Curtis-Micallef Deputy Attorney General of Canada Ottawa, Canada [1] Coopers Park Real Estate Development Corporation v HMTQ, 2022 TCC 82. [2] The first sworn on March 4, 2022, initially filed in support of the March 2022 motion (Wilson Affidavit #1), and the second sworn on Apr......
1 firm's commentaries
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The Tax Court Of Canada Orders The Canada Revenue Agency To Release GAAR Committee Reports About Similarly Situated Taxpayers: Coopers Park Real Estate Development V The Queen, 2022 TCC 82
...Committee's proceedings. These details would, of course, benefit taxpayers facing GAAR-based reassessments. In Coopers Park v The Queen, 2022 TCC 82, the Tax Court of Canada ordered that, during the discovery process in tax litigation involving a GAAR-based assessment, the CRA must release ......