Duffy v. The Queen, 2020 TCC 135

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Citation2020 TCC 135
Date11 December 2020
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6 practice notes
  • Bowker v. The Queen, 2022 TCC 43
    • Canada
    • Tax Court (Canada)
    • April 8, 2022
    ...prior to the preparation of the notice of appeal were disallowed). [21] Martin FCA, supra note 20 at paras 18-22. [22] Duffy v The Queen, 2020 TCC 135 at para 18 [Duffy]. [23] Lau v R., 2004 FCA 10 at para 5 [Lau]; Landry, supra note 20 at para 22. [24] Guibord v. R., 2011 FCA 346 [Guib......
  • Hillcore Financial Corporation v. The King, 2023 TCC 144
    • Canada
    • Tax Court (Canada)
    • September 28, 2023
    ...the Tariff are not tied to exceptional circumstances, such as misconduct, malfeasance or undue delay” (see Duffy v. The Queen, 2020 TCC 135 [Duffy], at para 21; Daishowa-Marubeni International Ltd v. The Queen, 2013 TCC 275, at para 4; Ford Motor, supra, at para 7). Indeed, recent ca......
  • Emergis Inc. v. The King, 2024 TCC 38
    • Canada
    • Tax Court (Canada)
    • March 18, 2024
    ...the Tariff are not tied to exceptional circumstances, such as misconduct, malfeasance or undue delay” (see Duffy v. The Queen, 2020 TCC 135 [ Duffy ], at para 21; Daishowa-Marubeni International Ltd v. The Queen, 2013 TCC 275, at para 4; Ford Motor, supra , at para 7). Indeed, r......
  • Nixon v. The King, 2024 TCC 4
    • Canada
    • Tax Court (Canada)
    • January 8, 2024
    ...the Tariff are not tied to exceptional circumstances, such as misconduct, malfeasance or undue delay” (see Duffy v. The Queen, 2020 TCC 135 [ Duffy ], at para 21; Daishowa-Marubeni International Ltd v. The Queen, 2013 TCC 275, at para 4; Ford Motor, supra , at para 7). Indeed, r......
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5 cases
  • Bowker v. The Queen, 2022 TCC 43
    • Canada
    • Tax Court (Canada)
    • April 8, 2022
    ...prior to the preparation of the notice of appeal were disallowed). [21] Martin FCA, supra note 20 at paras 18-22. [22] Duffy v The Queen, 2020 TCC 135 at para 18 [Duffy]. [23] Lau v R., 2004 FCA 10 at para 5 [Lau]; Landry, supra note 20 at para 22. [24] Guibord v. R., 2011 FCA 346 [Guib......
  • Hillcore Financial Corporation v. The King, 2023 TCC 144
    • Canada
    • Tax Court (Canada)
    • September 28, 2023
    ...the Tariff are not tied to exceptional circumstances, such as misconduct, malfeasance or undue delay” (see Duffy v. The Queen, 2020 TCC 135 [Duffy], at para 21; Daishowa-Marubeni International Ltd v. The Queen, 2013 TCC 275, at para 4; Ford Motor, supra, at para 7). Indeed, recent ca......
  • Nixon v. The King, 2024 TCC 4
    • Canada
    • Tax Court (Canada)
    • January 8, 2024
    ...the Tariff are not tied to exceptional circumstances, such as misconduct, malfeasance or undue delay” (see Duffy v. The Queen, 2020 TCC 135 [ Duffy ], at para 21; Daishowa-Marubeni International Ltd v. The Queen, 2013 TCC 275, at para 4; Ford Motor, supra , at para 7). Indeed, r......
  • Hunt v. The King, 2022 TCC 128
    • Canada
    • Tax Court (Canada)
    • November 1, 2022
    ...departs from the Tariff it must do so on a principled basis, without caprice and with regard to factors in section 147: Duffy v. HMQ, 2020 TCC 135 at paragraph 20 and 21 and CIBC World Markets v. HMQ, 2019 TCC 201 at paragraph 9; iv) The Court already awarded costs in accordance with the ap......
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