Pomeroy Acquireco Ltd. v. The Queen, 2020 TCC 107

JurisdictionFederal Jurisdiction (Canada)
Citation2020 TCC 107
CourtTax Court (Canada)
Date30 September 2020
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2 practice notes
  • Canada v. Pomeroy Acquireco Ltd.,
    • Canada
    • Court of Appeal (Canada)
    • September 21, 2021
    ...ACQUIRECO LTD. Respondent REASONS FOR JUDGMENT RENNIE J.A. [1] Her Majesty the Queen appeals a decision of the Tax Court of Canada (2020 TCC 107, per Sommerfeldt J.) dismissing a motion seeking leave to file an amended reply pursuant to section 54 of the Tax Court of Canada Rules (General P......
  • Preston Family Trust II v. The Queen,
    • Canada
    • Tax Court (Canada)
    • November 15, 2021
    ...to the reasons upon which the Respondent intended to rely. The proposed amendment is set out in Pomeroy Acquireco Ltd. v The Queen, 2020 TCC 107 at para 17. [51] See Eisbrenner v Canada, 2020 FCA 93. In particular, see the reasons of the Federal Court of Appeal at para 48: In this case, if,......
2 cases
  • Canada v. Pomeroy Acquireco Ltd.,
    • Canada
    • Court of Appeal (Canada)
    • September 21, 2021
    ...ACQUIRECO LTD. Respondent REASONS FOR JUDGMENT RENNIE J.A. [1] Her Majesty the Queen appeals a decision of the Tax Court of Canada (2020 TCC 107, per Sommerfeldt J.) dismissing a motion seeking leave to file an amended reply pursuant to section 54 of the Tax Court of Canada Rules (General P......
  • Preston Family Trust II v. The Queen,
    • Canada
    • Tax Court (Canada)
    • November 15, 2021
    ...to the reasons upon which the Respondent intended to rely. The proposed amendment is set out in Pomeroy Acquireco Ltd. v The Queen, 2020 TCC 107 at para 17. [51] See Eisbrenner v Canada, 2020 FCA 93. In particular, see the reasons of the Federal Court of Appeal at para 48: In this case, if,......

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