Dow Chemical Canada ULC v. Canada, 2024 SCC 23
| 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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3 practice notes
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Iris Technologies Inc. v. Canada, 2024 SCC 24
...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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3533158 Canada Inc. v. Canada (the Attorney General), 2024 FC 1090
...unclear on issues relating to the Minister’s discretion (Iris Technologies Inc. v Canada, 2024 SCC 24; Dow Chemical Canada ULC v Canada, 2024 SCC 23), and the TCC has even, in some cases, discussed the application of subsection 225(4) without clearly articulating that it did not have jurisd......
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Mattina v. Canada (National Revenue), 2024 FC 1210
...them the opportunity to provide updated submissions on the Supreme Court of Canada’s recent decisions in Dow Chemical Canada ULC v Canada, 2024 SCC 23 (“Dow”) and Iris Technologies Inc v Canada, 2024 SCC 24 (“Iris”). Both parties provided updated submissions. I have reviewed them for the pu......
3 cases
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Iris Technologies Inc. v. Canada, 2024 SCC 24
...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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3533158 Canada Inc. v. Canada (the Attorney General), 2024 FC 1090
...unclear on issues relating to the Minister’s discretion (Iris Technologies Inc. v Canada, 2024 SCC 24; Dow Chemical Canada ULC v Canada, 2024 SCC 23), and the TCC has even, in some cases, discussed the application of subsection 225(4) without clearly articulating that it did not have jurisd......
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Mattina v. Canada (National Revenue), 2024 FC 1210
...them the opportunity to provide updated submissions on the Supreme Court of Canada’s recent decisions in Dow Chemical Canada ULC v Canada, 2024 SCC 23 (“Dow”) and Iris Technologies Inc v Canada, 2024 SCC 24 (“Iris”). Both parties provided updated submissions. I have reviewed them for the pu......