M.N.R. v. McMahon, 2020 TCC 104

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Citation2020 TCC 104
Date18 March 2021
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3 practice notes
  • Bowker v. The Queen, 2022 TCC 43
    • Canada
    • Tax Court (Canada)
    • April 8, 2022
    ...Martin v. R., 2015 FCA 95 at paras 18-22 [Martin FCA]; Landry v. R., 2010 FCA 135 at paras 24, 34 [Landry]. See also M.N.R. v. McMahon, 2020 TCC 104 at para 69; 9196-7448 Québec Inc. c. R., 2017 TCC 50 at footnote 3 (fees likely incurred prior to the preparation of the notice of appeal were......
  • ENID D. ODDLEIFSON v. HIS MAJESTY THE KING, 2022 FCA 172
    • Canada
    • Court of Appeal (Canada)
    • October 13, 2022
    ...have been plain and obvious to the Minister that it would never be practical to proceed with the [a]pplication” (M.N.R. v. McMahon, 2020 TCC 104, 2020 D.T.C. 1075 at para. 41). [9] In essence, the appellant argued that the Minister ought to have known that the application under subse......
  • Oddleifson v. The Queen, 2021 TCC 26
    • Canada
    • Tax Court (Canada)
    • March 31, 2021
    ...Enid Oddleifson, at para. 22. [15] Affidavit of Enid Oddleifson, at paras. 23 and 24. [16] Affidavit of Enid Oddleifson, at para. 23. [17] 2020 TCC 104. [18] McMahon, at para. 41. [19] McMahon, at para. 45. [20] Abdalla (TCC), at para. 22. [21] Affidavit of Enid Oddleifson, at para. 20. [22......
3 cases
  • Bowker v. The Queen, 2022 TCC 43
    • Canada
    • Tax Court (Canada)
    • April 8, 2022
    ...Martin v. R., 2015 FCA 95 at paras 18-22 [Martin FCA]; Landry v. R., 2010 FCA 135 at paras 24, 34 [Landry]. See also M.N.R. v. McMahon, 2020 TCC 104 at para 69; 9196-7448 Québec Inc. c. R., 2017 TCC 50 at footnote 3 (fees likely incurred prior to the preparation of the notice of appeal were......
  • ENID D. ODDLEIFSON v. HIS MAJESTY THE KING, 2022 FCA 172
    • Canada
    • Court of Appeal (Canada)
    • October 13, 2022
    ...have been plain and obvious to the Minister that it would never be practical to proceed with the [a]pplication” (M.N.R. v. McMahon, 2020 TCC 104, 2020 D.T.C. 1075 at para. 41). [9] In essence, the appellant argued that the Minister ought to have known that the application under subse......
  • Oddleifson v. The Queen, 2021 TCC 26
    • Canada
    • Tax Court (Canada)
    • March 31, 2021
    ...Enid Oddleifson, at para. 22. [15] Affidavit of Enid Oddleifson, at paras. 23 and 24. [16] Affidavit of Enid Oddleifson, at para. 23. [17] 2020 TCC 104. [18] McMahon, at para. 41. [19] McMahon, at para. 45. [20] Abdalla (TCC), at para. 22. [21] Affidavit of Enid Oddleifson, at para. 20. [22......

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