JP Morgan Asset Management (Canada) Inc. v. Minister of National Revenue et al., (2013) 450 N.R. 91 (FCA)

JudgeSharlow, Stratas and Near, JJ.A.
CourtFederal Court of Appeal (Canada)
Case DateOctober 24, 2013
JurisdictionCanada (Federal)
Citations(2013), 450 N.R. 91 (FCA);2013 FCA 250

JP Morgan Asset Mgt. Inc. v. MNR (2013), 450 N.R. 91 (FCA)

MLB headnote and full text

[French language version follows English language version]

[La version française vient à la suite de la version anglaise]

Temp. Cite: [2013] N.R. TBEd. OC.024

The Minister of National Revenue and Canada Revenue Agency (appellants) v. JP Morgan Asset Management (Canada) Inc. (respondent)

(A-532-12; 2013 FCA 250; 2013 CAF 250)

Indexed As: JP Morgan Asset Management (Canada) Inc. v. Minister of National Revenue et al.

Federal Court of Appeal

Sharlow, Stratas and Near, JJ.A.

October 24, 2013.

Summary:

The Minister exercised his discretion to reassess the corporate taxpayer for noncompliance with its obligation under the Income Tax Act to withhold tax on payments made to non-residents (Act, Part XIII). The taxpayer sought judicial review. The Minister moved to strike the judicial review application on the ground that the matter dealt with tax assessments, which fell under the exclusive jurisdiction of the Tax Court of Canada.

A Prothonotary of the Federal Court, in a judgment reported (2012), 410 F.T.R. 231, dismissed the motion. The Prothonotary held that the application raised an independent administrative law ground of review and was properly before the Federal Court. The Minister appealed.

The Federal Court, in a judgment reported 2012 FC 1366, dismissed the appeal, finding no clear error by the Prothonotary. The Minister appealed.

The Federal Court of Appeal allowed the appeal and struck JP Morgan's judicial review application. JP Morgan was, in reality, challenging the assessments, a matter that fell within the exclusive jurisdiction of the Tax Court of Canada under s. 12(1) of the Tax Court of Canada Act. There was no cognizable administrative law claim.

Administrative Law - Topic 3303

Judicial review - General - Bars - Appeal or review available - [See Courts - Topic 4049 ].

Courts - Topic 4049

Federal Court of Canada - Jurisdiction - Federal Court - Income tax matters - The Minister exercised his discretion to reassess the corporate taxpayer for noncompliance with its obligation under the Income Tax Act to withhold tax on payments made to non-residents (Act, Part XIII) - The taxpayer applied for judicial review - The Minister moved to strike the judicial review application on the ground that the matter dealt with tax assessments, which fell under the exclusive jurisdiction of the Tax Court of Canada - A Prothonotary of the Federal Court dismissed the motion - The statutory system of tax assessments and appeals could not be circumvented or undermined by collateral attacks on assessments by way of judicial review - However, the taxpayer "only seeks judicial review of the decision to reassess which is alleged to be contrary to policies of CRA [Canada Revenue Agency] which were in place. No attack on the reassessments is in play. ... The issue in this application is only to review the exercise of a discretion exercised by the Minister which is alleged to have been exercised arbitrarily, unfairly and contrary to the rules of natural justice in a context in which it is alleged to be inconsistent with CRA's own policies" - The Prothonotary stated that "the decision of the Minister to apparently depart from policies is not otherwise reviewable and therefore is subject to judicial review" - The Federal Court of Appeal struck JP Morgan's judicial review application - JP Morgan was, in reality, challenging the assessments, a matter that fell within the exclusive jurisdiction of the Tax Court of Canada under s. 12(1) of the Tax Court of Canada Act - There was no cognizable administrative law claim and the Federal Court could not grant the relief sought (setting aside the assessments).

Courts - Topic 4071.1

Federal Court of Canada - Jurisdiction - Federal Court - Practice - Judicial review applications - General - The Federal Court of Appeal discussed what constituted a cognizable administrative law claim which could be brought in the Federal Court: "first, the judicial review must be available under the Federal Courts Act. There are certain basic prerequisites imposed by sections 18 and 18.1 of the Federal Courts Act ... Second, the application must state a ground of review that is known to administrative law or that could be recognized in administrative law." - Grounds known to administrative law include "lack of vires", "procedural unacceptability" and "substantive unacceptability" - The court cited examples of each category - See paragraphs 68 to 73.

Courts - Topic 4073

Federal Court of Canada - Jurisdiction - Federal Court - Practice - Striking out pleadings - Motion to strike application for judicial review - The Federal Court of Appeal stated that "as a general rule, affidavits are not admissible in support of motions to strike applications for judicial review" - The court explained the rationale for the general rule and stated that "exceptions to the rule against admitting affidavits on motions to strike should be permitted only where the justifications for the general rule of inadmissibility are not undercut, and the exception is in the interests of justice" - See paragraphs 51 to 53.

Income Tax - Topic 8004

Returns, assessments, payment and appeals - Appeals to courts - General - Federal court - Jurisdiction - [See Courts - Topic 4049 ].

Practice - Topic 2242

Pleadings - Striking out pleadings - Appeals, applications or originating motions - The Federal Court of Appeal stated that "the court will strike a notice of application for judicial review only where it is 'so clearly improper as to be bereft of any possibility of success' ... There must be a 'show stopper' or a 'knockout punch' - an obvious, fatal flaw striking at the root of this court's power to entertain the application ... There are two justifications for a such a high threshold. First, the Federal Court's jurisdiction to strike a notice of application is founded not in the Rules but in the court's plenary jurisdiction to restrain the misuse or abuse of courts' processes ... Second, applications for judicial review must be brought quickly and must proceed 'without delay' and 'in a summary way'" - See paragraphs 47 to 48.

Cases Noticed:

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Crevier v. Quebec (Attorney General) et al., [1981] 2 S.C.R. 220; 38 N.R. 541, refd to. [para. 35].

New Brunswick (Board of Management) v. Dunsmuir, [2008] 1 S.C.R. 190; 372 N.R. 1; 329 N.B.R.(2d) 1; 844 A.P.R. 1; 2008 SCC 9, refd to. [para. 36].

Association of Universities and Colleges of Canada et al. v. Canadian Copyright Licensing Agency (2012), 428 N.R. 297; 2012 FCA 22, refd to. [para. 41].

Merchant Law Group et al. v. Canada Revenue Agency et al. (2010), 405 N.R. 160; 2010 FCA 184, refd to. [para. 45].

AstraZeneca Canada Inc. et al. v. Novopharm Ltd. (2010), 402 N.R. 95; 2010 FCA 112, refd to. [para. 45].

Bull (David) Laboratories (Canada) Inc. v. Pharmacia Inc. et al., [1995] 1 F.C. 588; 176 N.R. 48 (F.C.A.), refd to. [para. 47].

Rahman v. Public Service Labour Relations Board et al., [2013] N.R. Uned. 107; 2013 FCA 117, refd to. [para. 47].

Western Grain By-Products Storage Ltd. v. Donaldson, [2012] N.R. Uned. 195; 2012 FCA 286, refd to. [para. 47].

Hunt v. T & N plc et al., [1990] 2 S.C.R. 959; 117 N.R. 321, refd to. [para. 47].

Hunt v. Carey Canada Inc. - see Hunt v. T & N plc. et al.

Minister of National Revenue v. RBC Life Insurance Co. (2013), 443 N.R. 378; 2013 FCA 50, refd to. [para. 48].

Domtar Inc. et al. v. Canada (Attorney General) (2009), 392 N.R. 200; 2009 FCA 218, refd to. [para. 50].

Roitman v. Canada (2006), 353 N.R. 75; 2006 FCA 266, refd to. [para. 50].

TeleZone Inc. v. Canada (Attorney General), [2010] 3 S.C.R. 585; 410 N.R. 1; 273 O.A.C. 1; 2010 SCC 62, refd to. [para. 50].

Chrysler Canada Inc. v. Minister of National Revenue et al. (2008), 329 F.T.R. 260; 2008 FC 727, affd. [2008] F.T.R. Uned. 746; 2008 FC 1049, refd to. [para. 52].

RJR-MacDonald Inc. et Imperial Tobacco Ltd. v. Canada (Procureur général), [1994] 1 S.C.R. 311; 164 N.R. 1, refd to. [para. 65].

Air Canada v. Toronto Port Authority et al. (2011), 426 N.R. 131; 2011 FCA 347, refd to. [para. 68].

Markevich v. Minister of National Revenue, [2003] 1 S.C.R. 94; 300 N.R. 321; 2003 SCC 9, refd to. [para. 69].

Minister of National Revenue v. Derakhshani (2009), 400 N.R. 311; 2009 FCA 190, refd to. [para. 69].

Canadian Human Rights Commission v. Canadian Liberty Net et al., [1998] 1 S.C.R. 626; 224 N.R. 241, refd to. [para. 69].

Tranchemontagne v. Disability Support Program (Ont.) et al., [2006] 1 S.C.R. 513; 347 N.R. 144; 210 O.A.C. 267; 2006 SCC 14, refd to. [para. 70].

Coopers and Lybrand Ltd. v. Minister of National Revenue, [1979] 1 S.C.R. 495; 24 N.R. 163, refd to. [para. 70].

Martineau v. Matsqui Institution Disciplinary Board, [1980] 1 S.C.R. 602; 30 N.R. 119, refd to. [para. 70].

Cardinal and Oswald v. Kent Institution (Director), [1985] 2 S.C.R. 643; 63 N.R. 353, refd to. [para. 70].

Baker v. Canada (Minister of Citizenship and Immigration), [1999] 2 S.C.R. 817; 243 N.R. 22, refd to. [para. 70].

Alberta Teachers' Association v. Information and Privacy Commissioner (Alta.) et al., [2011] 3 S.C.R. 654; 424 N.R. 70; 519 A.R. 1; 539 W.A.C. 1; 2011 SCC 61, refd to. [para. 70].

Catalyst Paper Corp. v. North Cowichan (District), [2012] 1 S.C.R. 5; 425 N.R. 22; 316 B.C.A.C. 1; 537 W.A.C. 1; 2012 SCC 2, refd to. [para. 70].

Khosa v. Canada (Minister of Citizenship and Immigration), [2009] 1 S.C.R. 339; 385 N.R. 206; 2009 SCC 12, refd to. [para. 70].

Canadian Human Rights Commission v. Canada (Attorney General) et al. (2013), 444 N.R. 120; 2013 FCA 75, refd to. [para. 70].

Multi-Malls Inc. et al. v. Minister of Transportation and Communications et al. (1977), 14 O.R.(2d) 49 (C.A.), refd to. [para. 72].

Doctors Hospital v. Minister of Health et al. (1976), 12 O.R.(2d) 164 (Div. Ct.), refd to. [para. 72].

Padfield v. Minister of Agriculture, Fisheries and Food, [1968] A.C. 997 (H.L.), refd to. [para. 72].

Roncarelli v. Duplessis, [1959] S.C.R. 121, refd to. [para. 72].

Maple Lodge Farms Ltd. v. Canada et al., [1982] 2 S.C.R. 2; 44 N.R. 354, refd to. [para. 72].

Stemijon Investments Ltd. v. Canada (Attorney General) (2011), 425 N.R. 341; 2011 FCA 299, refd to. [para. 72].

Thamotharem v. Canada (Minister of Citizenship and Immigration), [2008] 1 F.C.R. 385; 366 N.R. 301; 2007 FCA 198, refd to. [para. 73].

Dr. Q., Re, [2003] 1 S.C.R. 226; 302 N.R. 34; 179 B.C.A.C. 170; 295 W.A.C. 170; 2003 SCC 19, refd to. [para. 74].

Antrim Truck Centre Ltd. v. Ontario (Minister of Transportation) (2013), 441 N.R. 342; 301 O.A.C. 281; 2013 SCC 13, refd to. [para. 74].

Agraira v. Canada (Minister of Public Safety and Emergency Preparedness) et al. (2013), 446 N.R. 65; 2013 SCC 36, refd to. [para. 75].

Reference Re Constitutional Question Act (B.C.), [1991] 2 S.C.R. 525; 127 N.R. 161; 1 B.C.A.C. 241; 1 W.A.C. 241, refd to. [para. 75].

Reference Re Canada Assistance Plan Act (B.C.) - see Reference Re Constitutional Question Act (B.C.).

St. Ann's Shooting and Fishing Club Ltd. v. R., [1950] S.C.R. 211, refd to. [para. 75].

R. v. Dominion of Canada Postage Stamp Vending Co., [1930] S.C.R. 500, refd to. [para. 75].

South Yukon Forest Corp. et al. v. Canada (2012), 431 N.R. 286; 2012 FCA 165, refd to. [para. 75].

Minister of National Revenue v. Inland Industries, [1974] S.C.R. 514, refd to. [para. 75].

Louis Sheff (1984) Inc. v. Minister of National Revenue, 2003 TCC 589, refd to. [para. 75].

Gibbon v. Canada, [1978] 1 F.C. 247 (T.D.), refd to. [para. 75].

Comeau's Sea Foods Ltd. v. Canada (Minister of Fisheries and Oceans), [1997] 1 S.C.R. 12; 206 N.R. 363; 142 D.L.R.(4th) 193, refd to. [para. 75].

Vaillancourt v. Minister of National Revenue, [1991] 3 F.C. 663; 132 N.R. 133 (C.A.), refd to. [para. 75].

Stickel v. Minister of National Revenue, [1972] F.C. 672 (T.D.), refd to. [para. 75].

Galway v. Minister of National Revenue, [1974] 1 F.C. 600 (C.A.), refd to. [para. 77].

Ludco Enterprises Ltd. et al. v. Ministre du Revenu national, [1995] 2 F.C. 3; 182 N.R. 125 (F.C.A.), refd to. [para. 78].

Ludmer v. Canada - see Ludco Enterprises Ltd. et al. v. Ministre du Revenu national.

Harris et al. v. Minister of National Revenue, [2000] 4 F.C. 37; 256 N.R. 221 (F.C.A.), refd to. [para. 78].

Tele-Mobile Company Partnership et al. v. Canada Revenue Agency (2011), 417 N.R. 261; 2011 FCA 89, refd to. [para. 78].

Cohen v. Minister of National Revenue, [1980] C.T.C. 318; 80 D.T.C. 6250 (F.C.A.), refd to. [para. 79].

CIBC World Markets Inc. v. Minister of National Revenue (2012), 426 N.R. 182; 2012 FCA 3, refd to. [para. 79].

Longley v. Minister of National Revenue (1992), 66 B.C.L.R.(2d) 238 (C.A.), refd to. [para. 79].

Fleming Estate v. Minister of National Revenue, [1984] 2 F.C. 331; 61 N.R. 113 (C.A.), refd to. [para. 82].

Minister of National Revenue v. Parsons - see Fleming Estate v. Minister of National Revenue.

Harris Steel Group Inc. v. Minister of National Revenue, 1985] 1 C.T.C. 192; 57 N.R. 371; 85 D.T.C. 5140 (F.C.A.), refd to. [para. 82].

Bechthold Resources Ltd. v. Minister of National Revenue, [1986] 3 F.C. 116; 1 F.T.R. 123 (T.D.), refd to. [para. 82].

Optical Recording Co. v. Minister of National Revenue, [1991] 1 F.C. 309; 116 N.R. 200 (F.C.A.), refd to. [para. 82].

Brydges v. Kinsman (1992), 153 N.R. 158 (F.C.A.), refd to. [para. 82].

Devor v. Minister of National Revenue (1993), 151 N.R. 188 (F.C.A.), refd to. [para. 82].

Water's Edge Village Estates (Phase II) Ltd. v. Minister of National Revenue (1994), 74 F.T.R. 197 (T.D.), refd toi. [para. 82].

Webster v. Canada (Attorney General) (2003), 312 N.R. 235; 2003 FCA 388, refd to. [para. 82].

Walker v. Canada Customs and Revenue Agency (2005), 344 N.R. 169; 2005 FCA 393, refd to. [para. 82].

Sokolowska v. Minister of National Revenue (2005), 331 N.R. 176; 2005 FCA 29, refd to. [para. 82].

Angell et al. v. Minister of National Revenue et al. (2005), 280 F.T.R. 178; 2005 FC 782, refd to. [para. 82].

Heckendorn v. Canada et al., [2005] F.T.R. Uned. A14; 2005 FC 802, refd to. [para. 82].

Walsh et al. v. Minister of National Revenue et al., [2006] F.T.R. Uned. 18; 2006 FC 56, refd to. [para. 82].

Smith et al. v. Canada et al. (2006), 226 B.C.A.C. 187; 373 W.A.C. 187; 2006 BCCA 237, refd to. [para. 82].

Redeemer Foundation v. Minister of National Revenue, [2008] 2 S.C.R. 643; 377 N.R. 277; 2008 SCC 46, refd to. [para. 82].

Minister of National Revenue v. O'Neill Motors Ltd., [1998] 4 F.C. 180; 228 N.R. 349 (F.C.A.), refd to. [para. 82].

Yacyshyn v. Minister of National Revenue, [1999] 1 C.T.C. 139; 236 N.R. 367; 99 D.T.C. 5133 (F.C.A.), refd to. [para. 82].

Guindon v. Minister of National Revenue (2013), 446 N.R. 154; 2013 FCA 153, refd to. [para. 82].

Main Rehabilitation Co. v. Minister of National Revenue (2004), 329 N.R. 248; 2004 FCA 403, refd to. [para. 82].

Consumers' Gas Co. v. Minister of National Revenue, [1987] 2 F.C. 60; 72 N.R. 206 (F.C.A.), refd to. [para. 82].

Posluns v. Toronto Stock Exchange, [1968] S.C.R. 330, refd to. [para. 82].

R. v. University of Saskatchewan, [1969] S.C.R. 678, refd to. [para. 82].

Taiga Works Wilderness Equipment Ltd. v. Director of Employment Standards (B.C.) et al. (2010), 284 B.C.A.C. 146; 481 W.A.C. 146, 2010 BCCA 97, refd to. [para. 82].

Histed v. Law Society of Manitoba (2006), 208 Man.R.(2d) 44; 383 W.A.C. 44; 274 D.L.R.(4th) 326; 2006 MBCA 89, refd to. [para. 82].

McNamara v. Ontario Racing Commission (1998), 111 O.A.C. 375; 164 D.L.R.(4th) 99 (C.A.), refd to. [para. 82].

Ereiser v. Minister of National Revenue (2013), 444 N.R. 64; 2103 FCA 20, refd to. [para. 82].

Bolton v. Minister of National Revenue, [1996] 3 C.T.C. 3; 200 N.R. 303; 96 D.T.C. 6413 (F.C.A.), refd to. [para. 83].

Minister of National Revenue v. Ginsberg, [1996] 3 F.C. 334; 198 N.R. 148 (F.C.A.), refd to. [para. 83].

Burrows v. Minister of National Revenue, 2005 TCC 761, refd to. [para. 83].

Hardtke v. Canada, 2005 TCC 263, refd to. [para. 83].

Harelkin v. University of Regina, [1979] 2 S.C.R. 561; 26 N.R. 364, refd to. [para. 84].

Weber v. Ontario Hydro, [1995] 2 S.C.R. 929; 183 N.R. 241; 82 O.A.C. 321, refd to. [para. 84].

Peepeekisis Indian Band et al. v. Canada (Minister of Indian Affairs and Northern Development) (2013), 448 N.R. 202; 2013 FCA 191, refd to. [para. 84].

Quebec Telephone Co. et al. v. Canada (Attorney General) et al. (2012), 435 N.R. 239; 2012 FCA 203, refd to. [para. 84].

Buenaventura et al. v. Telecommunications Workers Union (TWU) et al. (2012), 428 N.R. 358; 2012 FCA 69, refd to. [para. 84].

Powell (C.B.) Ltd. v. Canada Border Services Agency (President) et al. (2010), 400 N.R. 367; 2010 FCA 61, refd to. [para. 84].

Thompson v. Cheyenne Realty Ltd., [1975] 1 S.C.R. 87; 1 N.R. 273, refd to. [para. 85].

Eli Lilly & Co. et al. v. Apotex Inc. et al. (2000), 266 N.R. 339 (F.C.A.), refd to. [para. 85].

Kingsbury v. Heighton et al. (2003), 216 N.S.R.(2d) 277; 680 A.P.R. 277; 2003 NSCA 80, refd to. [para. 85].

Halifax (Regional Municipality) v. Human Rights Commission (N.S.) et al., [2012] 1 S.C.R. 364; 428 N.R. 107; 316 N.S.R.(2d) 1; 1002 A.P.R. 1; 2012 SCC 10, refd to. [para. 85].

Volochay v. College of Massage Therapists (Ont.) (2012), 295 O.A.C. 164; 2012 ONCA 541, refd to. [para. 85].

Swift v. Canada, [2004] N.R. Uned. 173; 2004 FCA 316, refd to. [para. 89].

Leroux v. Canada Revenue Agency (2012), 316 B.C.A.C. 187; 537 W.A.C. 187; 2012 BCCA 63, refd to. [para. 89].

Gardner v. Canada (Attorney General) et al., [2012] O.T.C. Uned. 1837; 2012 ONSC 1837, revd. (2013), 308 O.A.C. 184; 2013 ONCA 483, refd to. [para. 89].

Hillier v. Canada (Attorney General) (2001), 273 N.R. 245; 2001 FCA 197, refd to. [para. 90].

Rusnak v. Minister of National Revenue et al. (2011), 423 N.R. 282; 2011 FCA 181, refd to. [para. 93].

LeBon v. Canada (Minister of Public Safety and Emergency Preparedness) (2013), 444 N.R. 93; 2013 FCA 55, refd to. [para. 94].

Novopharm Ltd. et al. v. Eli Lilly & Co. et al., [1999] 1 F.C. 515; 168 F.T.R. 1 (T.D.), refd to. [para. 94].

Pintendre Autos Inc. v. Minister of National Revenue, 2003 TCC 818, refd to. [para. 96].

Brotherhood of Maintenance of Way Employees v. Canadian Pacific Ltd., [1996] 2 S.C.R. 495; 198 N.R. 161; 78 B.C.A.C. 162; 128 W.A.C. 162, refd to. [para. 99].

Pinto v. Minister of Employment and Immigration, [1991] 1 F.C. 619; 39 F.T.R. 273 (T.D.), refd to. [para. 108].

Bajwa et al. v. Canada (Minister of Citizenship and Immigration) (2012), 415 F.T.R. 107; 2012 FC 864, refd to. [para. 108].

Authors and Works Noticed:

Du Pont, Guy, and Lubetsky, Michael H., The Power to Audit is the Power to Destroy: Judicial Supervision of the Exercise of Audit Powers (2013), 61 Can. Tax. J. 103, p. 120 [para. 32].

Jacyk, David, The Dividing Line Between the Jurisdictions of the Tax Court of Canada and Other Superior Courts (2008), 56 Can. Tax J. 661, p. 707 [para. 33].

Mullan, David J., Administrative Law (2001), pp. 100 to 113 [para. 72].

Sherman, David, Annotation to Pine Valley Enterprises Inc. R., 2010 TCC 324 (Taxnet Pro online), generally [para. 33].

Woolf, Lord, Judicial Review: A Possible Programme for Reform, [1992] P.L. 221, p. 235 [para. 85].

Counsel:

Naomi Goldstein and Laurent Bartleman, for the appellants;

Gerald L.R. Ranking, for the respondent.

Solicitors of Record:

William F. Pentney, Deputy Attorney General of Canada, Ottawa, Ontario, for the appellants;

Fasken Martineau DuMoulin, Toronto, Ontario, for the respondent.

This appeal was heard on September 18, 2013, at Toronto, Ontario, before Sharlow, Stratas and Near, JJ.A., of the Federal Court of Appeal.

On October 24, 2013, Stratas, J.A., delivered the following judgment for the Court of Appeal.

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49 practice notes
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48 cases
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