Johnson v. The Queen, 2022 TCC 31
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2022 TCC 31 |
| Date | 21 February 2022 |
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4 practice notes
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Canada v. Preston, 2023 FCA 178
...2011 FCA 6 at para. 8. See also Sweet v. Canada, [1999] F.C.J. No. 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......
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El-Nakady v. The King, 2024 FC 254
...Bill of Rights is a guide and pledge of service quality, with no force of law, and no effect on the Income Tax Act: Johnson v The Queen, 2022 TCC 31 at para 25. As stated in the Taxpayer Bill of Rights itself, it sets out the process through which each right is protected, which may include ......
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Azzopardi v. The King, 2023 TCC 51
...In any event, this Court has no power to enforce the Taxpayer Bill of Rights. As Justice Graham noted in Johnson v The Queen, 2022 TCC 31: [25] The Taxpayer Bill of Rights is an administrative document issued by the CRA. It is, in essence, a pledge to deliver a certain quality of service to......
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Callahan v. The King, 2023 TCC 172
...In the end, the Taxpayers Bill of Rights can best be described as an aspirational document. As noted by Graham J. in Johnson v. The Queen, 2022 TCC 31, it is “in essence, a pledge to deliver a certain quality of service” but it “has no force of law” and “n......
2 cases
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Canada v. Preston, 2023 FCA 178
...2011 FCA 6 at para. 8. See also Sweet v. Canada, [1999] F.C.J. No. 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......
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Azzopardi v. The King, 2023 TCC 51
...In any event, this Court has no power to enforce the Taxpayer Bill of Rights. As Justice Graham noted in Johnson v The Queen, 2022 TCC 31: [25] The Taxpayer Bill of Rights is an administrative document issued by the CRA. It is, in essence, a pledge to deliver a certain quality of service to......