Piekut v. Canada (National Revenue)

JurisdictionFederal Jurisdiction (Canada)
CourtSupreme Court (Canada)
Citation2025 SCC 13
Docket Number40782
Date17 April 2025

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68 practice notes
  • R. v. Nguyen
    • Canada
    • Supreme Court (Canada)
    • April 17, 2026
    ...[2004] 3 S.C.R. 35; Telus Communications Inc. v. Federation of Canadian Municipalities, 2025 SCC 15; Piekut v. Canada (National Revenue), 2025 SCC 13; R. v. Alex, 2017 SCC 37, [2017] 1 S.C.R. 967; R. v. Wilson, 2025 SCC 32; Montréal (City) v. 2952-1366 Québec Inc., 2005 SCC 62, [2005] 3 S.C......
  • Telus Communications Inc. v. Federation of Canadian Municipalities
    • Canada
    • Supreme Court (Canada)
    • April 25, 2025
    ...Rizzo Shoes Ltd. (Re), [1998] 1 S.C.R. 27; R. v. Basque, 2023 SCC 18; Auer v. Auer, 2024 SCC 36; Piekut v. Canada (National Revenue), 2025 SCC 13; Perka v. The Queen, [1984] 2 S.C.R. 232; R. v. Big M Drug Mart Ltd., [1985] 1 S.C.R. 295; United States of America v. Dynar, [1997] 2 S.C.R. 462......
  • Pepa v. Canada (Citizenship and Immigration)
    • Canada
    • Supreme Court (Canada)
    • June 27, 2025
    ...[1998] 1 S.C.R. 27; Bell ExpressVu Limited Partnership v. Rex, 2002 SCC 42, [2002] 2 S.C.R. 559; Piekut v. Canada (National Revenue), 2025 SCC 13; Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54, [2005] 2 S.C.R. 601; Chieu v. Canada (Minister of Citizenship and Immigration), 2002 SCC 3, ......
  • R. v. Wilson
    • Canada
    • Supreme Court (Canada)
    • October 24, 2025
    ...65, [2019] 4 S.C.R. 653; Bell ExpressVu Limited Partnership v. Rex, 2002 SCC 42, [2002] 2 S.C.R. 559; Piekut v. Canada (National Revenue), 2025 SCC 13; Chieu v. Canada (Minister of Citizenship and Immigration), 2002 SCC 3, [2002] 1 S.C.R. 84; Quebec (Commission des droits de la personne et ......
  • Get Started for Free
65 cases
  • R. v. Rousselle
    • Canada
    • Supreme Court (Canada)
    • November 14, 2025
    ...[1998] 1 S.C.R. 27; Telus Communications Inc. v. Federation of Canadian Municipalities, 2025 SCC 15; Piekut v. Canada (National Revenue), 2025 SCC 13; Bell ExpressVu Limited Partnership v. Rex, 2002 SCC 42, [2002] 2 S.C.R. 559; R. v. Summers, 2014 SCC 26, [2014] 1 S.C.R. 575; Canada (Canadi......
  • R. v. Nguyen
    • Canada
    • Supreme Court (Canada)
    • April 17, 2026
    ...[2004] 3 S.C.R. 35; Telus Communications Inc. v. Federation of Canadian Municipalities, 2025 SCC 15; Piekut v. Canada (National Revenue), 2025 SCC 13; R. v. Alex, 2017 SCC 37, [2017] 1 S.C.R. 967; R. v. Wilson, 2025 SCC 32; Montréal (City) v. 2952-1366 Québec Inc., 2005 SCC 62, [2005] 3 S.C......
  • Pepa v. Canada (Citizenship and Immigration)
    • Canada
    • Supreme Court (Canada)
    • June 27, 2025
    ...[1998] 1 S.C.R. 27; Bell ExpressVu Limited Partnership v. Rex, 2002 SCC 42, [2002] 2 S.C.R. 559; Piekut v. Canada (National Revenue), 2025 SCC 13; Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54, [2005] 2 S.C.R. 601; Chieu v. Canada (Minister of Citizenship and Immigration), 2002 SCC 3, ......
  • Emond v. Trillium Mutual Insurance Co.
    • Canada
    • Supreme Court (Canada)
    • January 30, 2026
    ...Consolidated-Bathurst Export Ltd. v. Mutual Boiler and Machinery Insurance Co., [1980] 1 S.C.R. 888; Piekut v. Canada (National Revenue), 2025 SCC 13; Bell ExpressVu Limited Partnership v. Rex, 2002 SCC 42, [2002] 2 S.C.R. 559; Westminster Bank Ltd. v. Zang, [1966] A.C. 182; Montréal (City)......
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1 firm's commentaries
  • Fasken's 2025 Insolvency Insights
    • Canada
    • Mondaq Canada
    • February 18, 2026
    ...Key Canadian Insolvency Cases for 2025 Case Key Takeaways Discharge of Student Loans in Bankruptcy Piekut v Canada (National Revenue), 2025 SCC 13 The Supreme Court of Canada ("SCC") confirmed that the "single-date" approach applies to calculating the 7-year period under the exception for d......