Mont-Bruno C.C. Inc. v. The Queen, 2018 TCC 105

JurisdictionFederal Jurisdiction (Canada)
Citation2018 TCC 105
CourtTax Court (Canada)
Date04 June 2018
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4 practice notes
  • Hillcore Financial Corporation v. The King, 2023 TCC 71
    • Canada
    • Tax Court (Canada)
    • May 18, 2023
    ...that “it would be impossible for the Respondent to amend to support the reassessment” (see Mont-Bruno C. C. Inc. v. R, 2018 TCC 105, at para 29). [37] This burden is a heavy one. As stated by this Court in Zelinski, “[a]mendments to pleadings should generally be permitt......
  • Gilchrist Properties Ltd. v. The King, 2023 TCC 153
    • Canada
    • Tax Court (Canada)
    • October 26, 2023
    ...that “it would be impossible for the Respondent to amend to support the reassessment” (see Mont-Bruno C. C. Inc. v. R, 2018 TCC 105, at para 29). [37] This burden is a heavy one. As stated by this Court in Zelinski, “[a]mendments to pleadings should generally be pe......
  • Lewin Estate v. The Queen, 2019 TCC 21
    • Canada
    • Tax Court (Canada)
    • January 30, 2019
    ...calculation error is considered to be a misrepresentation within the meaning of subparagraph 152(a)(i) of the Act (Mont-Bruno v. Canada, 2018 TCC 105, paragraphs 37 and 38; Nesbitt v. Canada, [1996] F.C.J. No. 1470 (QL) (FCA), paragraphs 8 and 9; Vine Estate v. Canada, [2015] F.C.J. No. 651......
  • Mudge v. The Queen, 2020 TCC 77
    • Canada
    • Tax Court (Canada)
    • July 30, 2020
    ...should be struck as vexatious. Pleadings may be struck as an abuse of process for similar reasons. (Mount Bruno C.C. Inc. v. Her Majesty, 2018 TCC 105, para. 19.) [19]  Principles for application of Rule 53 include - fairness may require that no onus be placed on the taxpayer to rebut ......
4 cases
  • Hillcore Financial Corporation v. The King, 2023 TCC 71
    • Canada
    • Tax Court (Canada)
    • May 18, 2023
    ...that “it would be impossible for the Respondent to amend to support the reassessment” (see Mont-Bruno C. C. Inc. v. R, 2018 TCC 105, at para 29). [37] This burden is a heavy one. As stated by this Court in Zelinski, “[a]mendments to pleadings should generally be permitt......
  • Gilchrist Properties Ltd. v. The King, 2023 TCC 153
    • Canada
    • Tax Court (Canada)
    • October 26, 2023
    ...that “it would be impossible for the Respondent to amend to support the reassessment” (see Mont-Bruno C. C. Inc. v. R, 2018 TCC 105, at para 29). [37] This burden is a heavy one. As stated by this Court in Zelinski, “[a]mendments to pleadings should generally be pe......
  • Lewin Estate v. The Queen, 2019 TCC 21
    • Canada
    • Tax Court (Canada)
    • January 30, 2019
    ...calculation error is considered to be a misrepresentation within the meaning of subparagraph 152(a)(i) of the Act (Mont-Bruno v. Canada, 2018 TCC 105, paragraphs 37 and 38; Nesbitt v. Canada, [1996] F.C.J. No. 1470 (QL) (FCA), paragraphs 8 and 9; Vine Estate v. Canada, [2015] F.C.J. No. 651......
  • Mudge v. The Queen, 2020 TCC 77
    • Canada
    • Tax Court (Canada)
    • July 30, 2020
    ...should be struck as vexatious. Pleadings may be struck as an abuse of process for similar reasons. (Mount Bruno C.C. Inc. v. Her Majesty, 2018 TCC 105, para. 19.) [19]  Principles for application of Rule 53 include - fairness may require that no onus be placed on the taxpayer to rebut ......

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