Grenon v. The Queen, 2021 TCC 30

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Date01 June 2021
Citation2021 TCC 30
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4 practice notes
  • Hong Kong Style Café Ltd. v. The Queen, 2022 TCC 9
    • Canada
    • Tax Court (Canada)
    • February 11, 2022
    ...2018 TCC 220 [Morrison], aff’d Eisbrenner, supra note 20. [31] Morrison at paragraphs 72–77. See also Grenon v. The Queen, 2021 TCC 30 at paragraphs 177–179 in which Justice Smith adopts the view of Justice Webb on the law of the burden of proof as it pertains to assump......
  • Chad v. The Queen, 2022 TCC 18
    • Canada
    • Tax Court (Canada)
    • January 21, 2022
    ...aspects of a sham designed to misrepresent to others the true legal relationships between the parties.” In Grenon v. The Queen, 2021 TCC 30, ¶402, Justice Smith concluded that, in the case before him, the term window dressing “is circumscribed by the ‘economic real......
  • Magren Holdings Ltd. v. The Queen, 2021 TCC 42
    • Canada
    • Tax Court (Canada)
    • April 1, 2022
    ...Corporation v. The Queen, 2014-4440(IT)G (the “RRSP Trust Appeal”). [6] Reasons for Judgment in those appeals were issued in 2021 TCC 30 (the “TCC Decision”) with an indication that reasons for judgment in connection with the Appellants herein would be delivered ......
  • Grenon v. The Queen,
    • Canada
    • Tax Court (Canada)
    • December 1, 2021
    ...T. Grenon (the “Grenon Appeals”) and the RRSP Trust (the “RRSP Trust Appeal”) were rendered on April 27, 2021 (2021 TCC 30). Separate Reasons for Judgment in connection with the three corporate Appellants (the “Corporate Appeals”) were rendered on J......
4 cases
  • Hong Kong Style Café Ltd. v. The Queen, 2022 TCC 9
    • Canada
    • Tax Court (Canada)
    • February 11, 2022
    ...2018 TCC 220 [Morrison], aff’d Eisbrenner, supra note 20. [31] Morrison at paragraphs 72–77. See also Grenon v. The Queen, 2021 TCC 30 at paragraphs 177–179 in which Justice Smith adopts the view of Justice Webb on the law of the burden of proof as it pertains to assump......
  • Chad v. The Queen, 2022 TCC 18
    • Canada
    • Tax Court (Canada)
    • January 21, 2022
    ...aspects of a sham designed to misrepresent to others the true legal relationships between the parties.” In Grenon v. The Queen, 2021 TCC 30, ¶402, Justice Smith concluded that, in the case before him, the term window dressing “is circumscribed by the ‘economic real......
  • Magren Holdings Ltd. v. The Queen, 2021 TCC 42
    • Canada
    • Tax Court (Canada)
    • April 1, 2022
    ...Corporation v. The Queen, 2014-4440(IT)G (the “RRSP Trust Appeal”). [6] Reasons for Judgment in those appeals were issued in 2021 TCC 30 (the “TCC Decision”) with an indication that reasons for judgment in connection with the Appellants herein would be delivered ......
  • Grenon v. The Queen,
    • Canada
    • Tax Court (Canada)
    • December 1, 2021
    ...T. Grenon (the “Grenon Appeals”) and the RRSP Trust (the “RRSP Trust Appeal”) were rendered on April 27, 2021 (2021 TCC 30). Separate Reasons for Judgment in connection with the three corporate Appellants (the “Corporate Appeals”) were rendered on J......

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