Dow Chemical Canada ULC v. Canada,
| Jurisdiction | Federal Jurisdiction (Canada) |
| Judge | Karakatsanis, Andromache; Côté, Suzanne; Rowe, Malcolm; Martin, Sheilah; Kasirer, Nicholas; Jamal, Mahmud; O’Bonsawin, Michelle |
| Docket Number | 40276 |
| Date | 28 June 2024 |
| Court | Supreme Court (Canada) |
| Citation | 2024 SCC 23 |
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21 practice notes
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Iris Technologies Inc. v. Canada,
...Applied: Okalta Oils Ltd. v. Minister of National Revenue, [1955] S.C.R. 824; referred to: Dow Chemical Canada ULC v. Canada, 2024 SCC 23, aff’g 2022 FCA 70 , [2022] 5 C.T.C. 1 ; JP Morgan Asset Management (Canada) Inc. v. Canada (National Revenue), 2013 FCA 250 , [2014] 2 F.C.R. 557 ; ......
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Canadian National Railway Company v. Alberta Pacific Forest Industries Inc., 2025 FCA 160
...See also Telus Communications Inc. v. Federation of Canadian Municipalities, 2025 SCC 15 at para. 25; Dow Chemical Canada ULC v. Canada, 2024 SCC 23 at para. 83; Yatar v. TD Insurance Meloche Monnex, 2024 SCC 8 [Yatar] at para. 48; Ward v. Quebec (Commission des droits de la personne et......
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O'Reilly v O'Reilly,
...Act, and the intention of the Legislature: Rizzo & Rizzo Shoes Ltd (Re), 1998 CanLII 837 at para 21; Dow Chemical Canada ULC v Canada, 2024 SCC 23 at para 101; Ferguson v Tejpar, 2024 ABCA 235 at para 37; Alberta Securities Commission v Hennig, 2021 ABCA 411 at para 77 In my view, secti......
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Trinity Global Support Foundation v. Canada (Attorney General),
...whether the decisions of the Supreme Court of Canada in Iris Technologies Inc. v Canada, 2024 SCC 24 and Dow Chemical Canada ULC v Canada, 2024 SCC 23 had any application to the issues on this motion and if so, how. Any such submissions were to be served and filed by December 16, 2024, with......
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21 cases
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R v Wilson,
... [2020] 1 S.C.R. 521 ; Canada v. Loblaw Financial Holdings Inc., 2021 SCC 51 , [2021] 3 S.C.R. 687 ; Dow Chemical Canada ULC v. Canada, 2024 SCC 23; R. v. Wolfe, 2024 SCC 34 ; Celgene Corp. v. Canada (Attorney General), 2011 SCC 1 , [2011] 1 S.C.R. 3 ; La Presse inc. v. Quebec, 2023 S......
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R. v. Wilson, 2025 SCC 32
... [2020] 1 S.C.R. 521 ; Canada v. Loblaw Financial Holdings Inc., 2021 SCC 51 , [2021] 3 S.C.R. 687 ; Dow Chemical Canada ULC v. Canada, 2024 SCC 23; R. v. Wolfe, 2024 SCC 34 ; Celgene Corp. v. Canada (Attorney General), 2011 SCC 1 , [2011] 1 S.C.R. 3 ; La Presse inc. v. Quebec, 2023 S......
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Iris Technologies Inc. v. Canada,
...Applied: Okalta Oils Ltd. v. Minister of National Revenue, [1955] S.C.R. 824; referred to: Dow Chemical Canada ULC v. Canada, 2024 SCC 23, aff’g 2022 FCA 70 , [2022] 5 C.T.C. 1 ; JP Morgan Asset Management (Canada) Inc. v. Canada (National Revenue), 2013 FCA 250 , [2014] 2 F.C.R. 557 ; ......
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Canadian National Railway Company v. Alberta Pacific Forest Industries Inc., 2025 FCA 160
...See also Telus Communications Inc. v. Federation of Canadian Municipalities, 2025 SCC 15 at para. 25; Dow Chemical Canada ULC v. Canada, 2024 SCC 23 at para. 83; Yatar v. TD Insurance Meloche Monnex, 2024 SCC 8 [Yatar] at para. 48; Ward v. Quebec (Commission des droits de la personne et......
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3 firm's commentaries
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The Tax Court Or The Federal Court? The Supreme Court Of Canada Weighs In On Jurisdictional Issues In Tax Law
...law department by calling 416-449-1400 or emailing info@devrylaw.ca to schedule a consult. Footnotes 1 Dow Chemical Canada ULC v Canada, 2024 SCC 23 [Dow Chemical]. 2 Iris Technologies Inc. v Canada, 2024 SCC 24 [Iris Technologies]. 3 Dow, supra at para 17. 4 Ibid at paras 41-43. 5 Ibid at ......
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Simplifying The Resolution Of Tax Disputes In Canada
...simplify the system. Below are some specic suggestions. Single Unied Tax Court In the wake of the SCC decision in Dow Chemical Canada ULC (2024 SCC 23), there is clearly a system of split concurrent jurisdiction in Canada. The TCC hears appeals that challenge the correctness of assessments,......
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Top 10 Need-To-Know Canadian Income Tax Cases From 2024
...of the Tax Court and Federal Court: Taxpayers beware Dow Chemical Canada ULC v. Canada, 2024 SCC 23 Iris Technologies Inc. v. Canada, 2024 SCC 24 The Tax Court of Canada has exclusive jurisdiction to determine the correctness of a tax assessment, which involves a non-discretionary determina......