Mpamugo v. Canada, 2017 FCA 136

CourtFederal Court of Appeal (Canada)
Case DateJune 23, 2017
JurisdictionCanada (Federal)
Citations2017 FCA 136
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6 practice notes
  • Damis Properties Inc. v. The Queen, 2021 TCC 24
    • Canada
    • Tax Court (Canada)
    • March 24, 2021
    ...by the taxpayer, which raise separate burdens (evidential or of proof). See, for example, subsection 244(10) of the ITA and Mpamugo v. R., 2017 FCA 136. Subsection 135(2) of the General Rules explicitly provides for this, but the same approach applies in appeals under the Court’s inf......
  • DaSilva v. The Queen, 2018 TCC 74
    • Canada
    • Tax Court (Canada)
    • April 19, 2018
    ...ability to appeal directly to the Tax Court of Canada after 180 days is set out in paragraph 306(b). [3] 2016 TCC 215. Upheld on appeal (2017 FCA 136). [4] 2016 TCC 256. Upheld on appeal (2017 FCA 245). [5] Aztec Industries Inc. v. Canada, 1995 CarswellNat 278 (F.C.A.); Schafer v. R., 2000 ......
  • Kirschke v. The Queen, 2019 TCC 68
    • Canada
    • Tax Court (Canada)
    • March 29, 2019
    ...D.T.C. 6542 (F.C.A.). [7] Scott v. M.N.R., 60 D.T.C. 1273 (Exchequer Court of Canada). [8] Mpamugo v. The Queen 2016 TCC 215, aff’d 2017 FCA 136. [9] 2007 TCC 209. See also, Bowen v. MNR, 91 D.T.C. 5594 (F.C.A.) and Doncaster v. The Queen 2015 TCC 127 (Informal Procedure). [10] ......
  • Gratl v. Canada, 2019 FCA 3
    • Canada
    • Court of Appeal (Canada)
    • January 4, 2019
    ...the applications, the Tax Court followed the approach set out in Mpamugo v. The Queen, 2016 TCC 215, 2016 D.T.C. 1176, affirmed 2017 FCA 136, 2017 D.T.C. 5083. Based on its consideration of all of the evidence, the Tax Court found, on a balance of probabilities, that the Minister sent the n......
  • Request a trial to view additional results
6 cases
  • Damis Properties Inc. v. The Queen, 2021 TCC 24
    • Canada
    • Tax Court (Canada)
    • March 24, 2021
    ...by the taxpayer, which raise separate burdens (evidential or of proof). See, for example, subsection 244(10) of the ITA and Mpamugo v. R., 2017 FCA 136. Subsection 135(2) of the General Rules explicitly provides for this, but the same approach applies in appeals under the Court’s inf......
  • DaSilva v. The Queen, 2018 TCC 74
    • Canada
    • Tax Court (Canada)
    • April 19, 2018
    ...ability to appeal directly to the Tax Court of Canada after 180 days is set out in paragraph 306(b). [3] 2016 TCC 215. Upheld on appeal (2017 FCA 136). [4] 2016 TCC 256. Upheld on appeal (2017 FCA 245). [5] Aztec Industries Inc. v. Canada, 1995 CarswellNat 278 (F.C.A.); Schafer v. R., 2000 ......
  • Kirschke v. The Queen, 2019 TCC 68
    • Canada
    • Tax Court (Canada)
    • March 29, 2019
    ...D.T.C. 6542 (F.C.A.). [7] Scott v. M.N.R., 60 D.T.C. 1273 (Exchequer Court of Canada). [8] Mpamugo v. The Queen 2016 TCC 215, aff’d 2017 FCA 136. [9] 2007 TCC 209. See also, Bowen v. MNR, 91 D.T.C. 5594 (F.C.A.) and Doncaster v. The Queen 2015 TCC 127 (Informal Procedure). [10] ......
  • Gratl v. Canada, 2019 FCA 3
    • Canada
    • Court of Appeal (Canada)
    • January 4, 2019
    ...the applications, the Tax Court followed the approach set out in Mpamugo v. The Queen, 2016 TCC 215, 2016 D.T.C. 1176, affirmed 2017 FCA 136, 2017 D.T.C. 5083. Based on its consideration of all of the evidence, the Tax Court found, on a balance of probabilities, that the Minister sent the n......
  • Request a trial to view additional results

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