Husky Oil Operations Limited v. The Queen, 2019 TCC 136
| Court | Tax Court (Canada) |
| Case Date | June 18, 2019 |
| Jurisdiction | Canada (Federal) |
| Citations | 2019 TCC 136 |
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5 practice notes
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632738 Alberta Ltd. v. The King, 2023 TCC 117
...paragraphs 10-11 above. [49] Warner v. Sampson, [1959] 1 QB 297 (Eng. CA) at 319 & 324; and Husky Oil Operations Limited v. The Queen, 2019 TCC 136, ¶22. [50] CIBC, supra note 27, ¶58-59. [51] Ibid, ¶61. [52] Imperial Tobacco, supra note 41, ¶91. [53] See paragraphs ......
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FU2 Productions Ltd. v. The King, 2022 TCC 148
...SCC 69 at para 15 [Odhavji Estate]. [29] Heron v R, 2017 TCC 71 at para 11, aff’d 2017 FCA 229; Husky Oil Operations Limited v The Queen, 2019 TCC 136 at para 16. [30] Nevsun, supra note 28 at para 64, citing Imperial Tobacco, supra note 28 at para 22; Operation Dismantle v The Queen, [1985......
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Reyes v. The King, 2023 TCC 31
...para 15 [Odhavji Estate]. [61] Heron v. R, 2017 TCC 71 at para 11, aff’d 2017 FCA 229; Husky Oil Operations Limited v. The Queen, 2019 TCC 136 at para 16. [62] Nevsun, supra note 60 at para 64, citing Imperial Tobacco, supra note 60 at para 22; Operation Dismantle v. The Queen, [1985......
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Hillcore Financial Corporation v. The King, 2023 TCC 71
...2002 FCA 330) [Zelinski]; see also Beima v. The Queen, 2016 FCA 205, at para 17 and Husky Oil Operations Limited v. The Queen, 2019 TCC 136 [Husky Oil], at para [13] Pleadings should contain a concise statement of the material facts a party relies on. [14] As explained by this Court in Zeli......
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4 cases
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632738 Alberta Ltd. v. The King, 2023 TCC 117
...paragraphs 10-11 above. [49] Warner v. Sampson, [1959] 1 QB 297 (Eng. CA) at 319 & 324; and Husky Oil Operations Limited v. The Queen, 2019 TCC 136, ¶22. [50] CIBC, supra note 27, ¶58-59. [51] Ibid, ¶61. [52] Imperial Tobacco, supra note 41, ¶91. [53] See paragraphs ......
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FU2 Productions Ltd. v. The King, 2022 TCC 148
...SCC 69 at para 15 [Odhavji Estate]. [29] Heron v R, 2017 TCC 71 at para 11, aff’d 2017 FCA 229; Husky Oil Operations Limited v The Queen, 2019 TCC 136 at para 16. [30] Nevsun, supra note 28 at para 64, citing Imperial Tobacco, supra note 28 at para 22; Operation Dismantle v The Queen, [1985......
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Hillcore Financial Corporation v. The King, 2023 TCC 71
...2002 FCA 330) [Zelinski]; see also Beima v. The Queen, 2016 FCA 205, at para 17 and Husky Oil Operations Limited v. The Queen, 2019 TCC 136 [Husky Oil], at para [13] Pleadings should contain a concise statement of the material facts a party relies on. [14] As explained by this Court in Zeli......
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Reyes v. The King, 2023 TCC 31
...para 15 [Odhavji Estate]. [61] Heron v. R, 2017 TCC 71 at para 11, aff’d 2017 FCA 229; Husky Oil Operations Limited v. The Queen, 2019 TCC 136 at para 16. [62] Nevsun, supra note 60 at para 64, citing Imperial Tobacco, supra note 60 at para 22; Operation Dismantle v. The Queen, [1985......
1 firm's commentaries
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Husky Oil Tax Court Reaffirms Basic Rules Of A Pleading
...their case on a balance of probabilities1. In the recent decision of the Tax Court of Canada in Husky Oil Operations Limited v. The Queen (2019 TCC 136), Judge Sommerfeldt set out and reaffirmed the basic rules of tax pleadings and, particularly, the parameters that the Minister must follow......