Jersak v. The Queen, 2020 TCC 136

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Citation2020 TCC 136
Date11 December 2020
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2 practice notes
  • Melenchuk v. The King, 2023 TCC 27
    • Canada
    • Tax Court (Canada)
    • 27 Marzo 2023
    ...over which this Court has jurisdiction…” [35] Counsel for the Crown also cited Jersak v. Canada, [2020] T.C.J. No. 112, 2020 TCC 136, a judgment of Wong J. The relevant passages follow: 5 By agreement with Alberta, the Minister calculates the amount of the Alberta Family Emplo......
  • McCallum v. The Queen, 2022 TCC 122
    • Canada
    • Tax Court (Canada)
    • 21 Octubre 2022
    ...reassessment for a taxation year in application of subsection 152(4) of the Act is a discretionary decision.”). [3] Jersak v. HMQ, 2020 TCC 136. [4] The Queen v. Imperial Oil Ltd., 2003 FCA 289 at para 9. [5] Armstrong v. Canada (Attorney General), 2006 FCA 119 at para 8. [6] Lussier......
2 cases
  • Melenchuk v. The King, 2023 TCC 27
    • Canada
    • Tax Court (Canada)
    • 27 Marzo 2023
    ...over which this Court has jurisdiction…” [35] Counsel for the Crown also cited Jersak v. Canada, [2020] T.C.J. No. 112, 2020 TCC 136, a judgment of Wong J. The relevant passages follow: 5 By agreement with Alberta, the Minister calculates the amount of the Alberta Family Emplo......
  • McCallum v. The Queen, 2022 TCC 122
    • Canada
    • Tax Court (Canada)
    • 21 Octubre 2022
    ...reassessment for a taxation year in application of subsection 152(4) of the Act is a discretionary decision.”). [3] Jersak v. HMQ, 2020 TCC 136. [4] The Queen v. Imperial Oil Ltd., 2003 FCA 289 at para 9. [5] Armstrong v. Canada (Attorney General), 2006 FCA 119 at para 8. [6] Lussier......

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