Louie v. Canada, 2019 FCA 255

JurisdictionFederal Jurisdiction (Canada)
CourtCourt of Appeal (Canada)
Citation2019 FCA 255
Date17 October 2019
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3 practice notes
  • Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
    • Canada
    • Irwin Books The Federal Court of Appeal and the Federal Court. 50 Years of History
    • October 4, 2021
    ...theories about what tax law ought to be or ought to do. 159 154 Trustco Mortgage , above note 135 at para 26. 155 Ibid ; Louie v Canada , 2019 FCA 255 at para 26. 156 Rothstein, above note 139. 157 Trustco Mortgage , above note 135 at para 50; Copthorne , above note 136 at para 68. 158 Cana......
  • Canadian Western Trust Company as Trustee of the Fareed Ahamed TFSA, 2023 TCC 17
    • Canada
    • Tax Court (Canada)
    • February 6, 2023
    ... 2003 SCC 9 at para 15. [36] See generally R v McIntosh, [1995] 1 SCR 686 at para 26, 1995 CanLII 124 (SCC). [37] Louie v Canada, 2019 FCA 255 at para 49 [Louie FCA]. [38] Hillier v Canada, 2019 FCA 44 at paras 24-25 [Hillier]. [39] Parliament amended paragraph 146(4)(b) by adding su......
  • New Developments Regarding The Application Of Registered Plan Advantage Rules
    • Canada
    • Mondaq Canada
    • December 9, 2019
    ...the Definition of an "Advantage" The Federal Court of Appeal (FCA) recently considered the advantage rules in the case of Louie v. Canada, 2019 FCA 255, which overturned (in part) the Tax Court of Canada (TCC) decision in the Louie v. R, 2018 TCC 255, the first such case to consider the sco......
1 cases
  • Canadian Western Trust Company as Trustee of the Fareed Ahamed TFSA, 2023 TCC 17
    • Canada
    • Tax Court (Canada)
    • February 6, 2023
    ... 2003 SCC 9 at para 15. [36] See generally R v McIntosh, [1995] 1 SCR 686 at para 26, 1995 CanLII 124 (SCC). [37] Louie v Canada, 2019 FCA 255 at para 49 [Louie FCA]. [38] Hillier v Canada, 2019 FCA 44 at paras 24-25 [Hillier]. [39] Parliament amended paragraph 146(4)(b) by adding su......
1 firm's commentaries
  • New Developments Regarding The Application Of Registered Plan Advantage Rules
    • Canada
    • Mondaq Canada
    • December 9, 2019
    ...the Definition of an "Advantage" The Federal Court of Appeal (FCA) recently considered the advantage rules in the case of Louie v. Canada, 2019 FCA 255, which overturned (in part) the Tax Court of Canada (TCC) decision in the Louie v. R, 2018 TCC 255, the first such case to consider the sco......
1 books & journal articles
  • Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
    • Canada
    • Irwin Books The Federal Court of Appeal and the Federal Court. 50 Years of History
    • October 4, 2021
    ...theories about what tax law ought to be or ought to do. 159 154 Trustco Mortgage , above note 135 at para 26. 155 Ibid ; Louie v Canada , 2019 FCA 255 at para 26. 156 Rothstein, above note 139. 157 Trustco Mortgage , above note 135 at para 50; Copthorne , above note 136 at para 68. 158 Cana......

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