Horseman v. The Queen, 2017 TCC 198

JurisdictionFederal Jurisdiction (Canada)
Citation2017 TCC 198
CourtTax Court (Canada)
Date29 September 2017
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4 practice notes
  • Scow v. The Attorney General Of Canada,
    • Canada
    • Supreme Court of British Columbia (Canada)
    • 5 Julio 2021
    ...seek to distinguish this line of authority primarily through the effect of the three decisions in Horseman v Canada: 2016 FCA 252 , 2017 TCC 198, and 2018 FCA 119 . In essence, the plaintiff argues that the Tax Court has already indicated in those cases that it lacks jurisdiction and will......
  • Canada (Attorney General) v. Scow,
    • Canada
    • Court of Appeal (British Columbia)
    • 5 Agosto 2022
    ...issued by the Tax Court and Federal Court of Appeal in Horseman v. The Queen, 2016 FCA 252 [Horseman 2016], Horseman v. The Queen, 2017 TCC 198 [Horseman 2017], and Horseman v. The Queen, 2018 FCA 119 [Horseman [41]       In Horseman, a taxpayer sought to chall......
  • Johnson v. The Queen, 2019 TCC 13
    • Canada
    • Tax Court (Canada)
    • 16 Enero 2019
    ...conclude by referring to the decision of Horseman v. R., 2018 FCA 119, which was an appeal from a decision of this Court (Horseman v. R., 2017 TCC 198) dismissing the appellant’s application for an extension of time to file a notice of appeal under the ETA. The Federal Court of Appea......
  • Horseman v. Canada, 2018 FCA 119
    • Canada
    • Court of Appeal (Canada)
    • 14 Junio 2018
    ...14, 2018). STRATAS J.A. [1] The appellant appeals from the judgment dated September 29, 2017 of the Tax Court of Canada (per Russell J.): 2017 TCC 198. The Tax Court dismissed the appellant’s application for an extension of time to file a notice of appeal concerning an assessment under the ......
4 cases
  • Scow v. The Attorney General Of Canada,
    • Canada
    • Supreme Court of British Columbia (Canada)
    • 5 Julio 2021
    ...seek to distinguish this line of authority primarily through the effect of the three decisions in Horseman v Canada: 2016 FCA 252 , 2017 TCC 198, and 2018 FCA 119 . In essence, the plaintiff argues that the Tax Court has already indicated in those cases that it lacks jurisdiction and will......
  • Canada (Attorney General) v. Scow,
    • Canada
    • Court of Appeal (British Columbia)
    • 5 Agosto 2022
    ...issued by the Tax Court and Federal Court of Appeal in Horseman v. The Queen, 2016 FCA 252 [Horseman 2016], Horseman v. The Queen, 2017 TCC 198 [Horseman 2017], and Horseman v. The Queen, 2018 FCA 119 [Horseman [41]       In Horseman, a taxpayer sought to chall......
  • Johnson v. The Queen, 2019 TCC 13
    • Canada
    • Tax Court (Canada)
    • 16 Enero 2019
    ...conclude by referring to the decision of Horseman v. R., 2018 FCA 119, which was an appeal from a decision of this Court (Horseman v. R., 2017 TCC 198) dismissing the appellant’s application for an extension of time to file a notice of appeal under the ETA. The Federal Court of Appea......
  • Horseman v. Canada, 2018 FCA 119
    • Canada
    • Court of Appeal (Canada)
    • 14 Junio 2018
    ...14, 2018). STRATAS J.A. [1] The appellant appeals from the judgment dated September 29, 2017 of the Tax Court of Canada (per Russell J.): 2017 TCC 198. The Tax Court dismissed the appellant’s application for an extension of time to file a notice of appeal concerning an assessment under the ......

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