Hillcore Financial Corporation v. The King, 2023 TCC 71
Jurisdiction | Federal Jurisdiction (Canada) |
Court | Tax Court (Canada) |
Date | 18 May 2023 |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
2 practice notes
-
Canada v. Preston, 2023 FCA 178
...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
...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
...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
...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......