Hillcore Financial Corporation v. The King, 2023 TCC 71

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Date18 May 2023
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2 practice notes
  • Canada v. Preston, 2023 FCA 178
    • Canada
    • Court of Appeal (Canada)
    • 18 Agosto 2023
    ...1539, 249 N.R. 17 (F.C.A.) [Sweet] at para. 21; Johnson v. The Queen, 2022 TCC 31 at para. 8; Hillcore Financial Corporation v. The King, 2023 TCC 71 at para. [52] To summarize, an assumption that a property or service has a particular fair market value is an entirely appropriate assumption......
  • Gilchrist Properties Ltd. v. The King, 2023 TCC 153
    • Canada
    • Tax Court (Canada)
    • 26 Octubre 2023
    ...to strike of its logic and ultimately render it useless. [My Emphasis.] [47] More recently, in Hillcore Financial Corporation v. The King, 2023 TCC 71, Justice Lafleur summarized the requirements for a motion to strike as follows: [24] The test to be applied for the striking out of pleading......
2 cases
  • Canada v. Preston, 2023 FCA 178
    • Canada
    • Court of Appeal (Canada)
    • 18 Agosto 2023
    ...1539, 249 N.R. 17 (F.C.A.) [Sweet] at para. 21; Johnson v. The Queen, 2022 TCC 31 at para. 8; Hillcore Financial Corporation v. The King, 2023 TCC 71 at para. [52] To summarize, an assumption that a property or service has a particular fair market value is an entirely appropriate assumption......
  • Gilchrist Properties Ltd. v. The King, 2023 TCC 153
    • Canada
    • Tax Court (Canada)
    • 26 Octubre 2023
    ...to strike of its logic and ultimately render it useless. [My Emphasis.] [47] More recently, in Hillcore Financial Corporation v. The King, 2023 TCC 71, Justice Lafleur summarized the requirements for a motion to strike as follows: [24] The test to be applied for the striking out of pleading......

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