Iris Technologies Inc. v. Canada
| Jurisdiction | Federal Jurisdiction (Canada) |
| Judge | Karakatsanis, Andromache; Côté, Suzanne; Rowe, Malcolm; Martin, Sheilah; Kasirer, Nicholas; Jamal, Mahmud; O’Bonsawin, Michelle |
| Docket Number | 40346 |
| Date | 28 June 2024 |
| Court | Supreme Court (Canada) |
| Citation | 2024 SCC 24 |
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23 practice notes
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Dow Chemical Canada ULC v. Canada,
... [2023] 4 C.T.C. 2049 ; Callahan v. The King, 2023 TCC 172 , [2024] 2 C.T.C. 2001 ; Iris Technologies Inc. v. Canada (Attorney General), 2024 SCC 24; Canada (Attorney General) v. Iris Technologies Inc., 2022 FCA 101 , [2022] 1 F.C.R. 401 ; Canada v. Consumers’ Gas Co., [1987] 2 F.C. 60......
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Moreau v. Ottawa International Airport Authority, 2025 FC 1401
...application.” [6] The Supreme Court of Canada has reiterated this test and confirmed its application in Iris Technologies Inc. v Canada, 2024 SCC 24 [26] There is no dispute on the proper test to be applied on a motion to strike in this context. A court seized of a motion to strike assumes ......
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Trinity Global Support Foundation v. Canada (Attorney General),
...6; Hunt v. Carey Canada Inc., [1990] 2 S.C.R. 959. [9] As stated by the Supreme Court of Canada in Iris Technologies Inc. v Canada, 2024 SCC 24 [Iris Technologies] (see also paragraph [26] There is no dispute on the proper test to be applied on a motion to strike in this context. A court se......
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Boehringer Ingelheim (Canada) Ltd. v. Canada (Health),
...as they are taken as true for the purposes of a motion to strike (JP Morgan at para 52; see also Iris Technologies Inc v Canada, 2024 SCC 24 [Iris Technologies] at para [10] Exceptions to the rule should be permitted only where the justifications for the general rule of inadmissibility are ......
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17 cases
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Dow Chemical Canada ULC v. Canada,
... [2023] 4 C.T.C. 2049 ; Callahan v. The King, 2023 TCC 172 , [2024] 2 C.T.C. 2001 ; Iris Technologies Inc. v. Canada (Attorney General), 2024 SCC 24; Canada (Attorney General) v. Iris Technologies Inc., 2022 FCA 101 , [2022] 1 F.C.R. 401 ; Canada v. Consumers’ Gas Co., [1987] 2 F.C. 60......
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Moreau v. Ottawa International Airport Authority, 2025 FC 1401
...application.” [6] The Supreme Court of Canada has reiterated this test and confirmed its application in Iris Technologies Inc. v Canada, 2024 SCC 24 [26] There is no dispute on the proper test to be applied on a motion to strike in this context. A court seized of a motion to strike assumes ......
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Trinity Global Support Foundation v. Canada (Attorney General),
...6; Hunt v. Carey Canada Inc., [1990] 2 S.C.R. 959. [9] As stated by the Supreme Court of Canada in Iris Technologies Inc. v Canada, 2024 SCC 24 [Iris Technologies] (see also paragraph [26] There is no dispute on the proper test to be applied on a motion to strike in this context. A court se......
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Boehringer Ingelheim (Canada) Ltd. v. Canada (Health),
...as they are taken as true for the purposes of a motion to strike (JP Morgan at para 52; see also Iris Technologies Inc v Canada, 2024 SCC 24 [Iris Technologies] at para [10] Exceptions to the rule should be permitted only where the justifications for the general rule of inadmissibility are ......
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4 firm's commentaries
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Budget 2025: Building Canada's Strength
...v Gold Line Telemanagement Inc., 2024 TCC 119 (Gold Line Telemanagement), and Iris Technologies Inc. v Canada (Attorney General), 2024 SCC 24 (Iris Technologies Canada Revenue Agency Changes Budget 2025 proposes additional funding for the CRA to ensure integrity and to deliver on the comm......
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MEGlobal Canada ULC v. The King: When Split Jurisdiction Leaves A Gap In Relief
...decision is successful. Footnotes 1. MEGlobal Canada ULC v. The King, 2025 TCC 50 [MEGLobal Canada ULC]. 2. 2024 SCC 23 [Dow Chemical]. 3. 2024 SCC 24 [Iris To view the original article click here The content of this article is intended to provide a general guide to the subject matter. Spec......
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The Tax Court Or The Federal Court? The Supreme Court Of Canada Weighs In On Jurisdictional Issues In Tax Law
...to schedule a consult. Footnotes 1 Dow Chemical Canada ULC v Canada, 2024 SCC 23 [Dow Chemical]. 2 Iris Technologies Inc. v Canada, 2024 SCC 24 [Iris 3 Dow, supra at para 17. 4 Ibid at paras 41-43. 5 Ibid at para 50. 6 Ibid at paras 57 and 78. 7 Ibid at paras 104-107. 8 Iris Technologies,......
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Top 10 Need-To-Know Canadian Income Tax Cases From 2024
...of the Tax Court and Federal Court: Taxpayers beware Dow Chemical Canada ULC v. Canada, 2024 SCC 23 Iris Technologies Inc. v. Canada, 2024 SCC 24 The Tax Court of Canada has exclusive jurisdiction to determine the correctness of a tax assessment, which involves a non-discretionary determina......