Rio Tinto Alcan Inc. v. The Queen, 2016 TCC 258

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Subject MatterPRACTICE,MINES AND MINERALS,INCOME TAX
Date10 November 2016
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2 practice notes
  • Alta Energy Luxembourg S.A.R.L. v. The Queen, 2018 TCC 235
    • Canada
    • Tax Court (Canada)
    • 22 Noviembre 2018
    ...This Court has broad discretion in determining costs and, as I indicated in the Reasons for Order in Rio Tinto Alcan Inc. v. The Queen 2016 TCC 258, that discretion must be exercised on a principled basis, giving proper weight to the factors listed in section 147 of the Rules and such other......
  • APPLEWOOD HOLDINGS INC. v. HER MAJESTY THE QUEEN, 2019 TCC 34
    • Canada
    • Canada (Federal) Tax Court (Canada)
    • 6 Febrero 2019
    ...(d) dealing with settlement offers, no settlement offers were exchanged. While the Respondent relies on Rio Tinto Alcan v. The Queen, 2016 TCC 258 to suggest the absence of offers should be viewed as a negative factor in a request for enhanced costs awards, the fact that neither side made a......
2 cases
  • Alta Energy Luxembourg S.A.R.L. v. The Queen, 2018 TCC 235
    • Canada
    • Tax Court (Canada)
    • 22 Noviembre 2018
    ...This Court has broad discretion in determining costs and, as I indicated in the Reasons for Order in Rio Tinto Alcan Inc. v. The Queen 2016 TCC 258, that discretion must be exercised on a principled basis, giving proper weight to the factors listed in section 147 of the Rules and such other......
  • APPLEWOOD HOLDINGS INC. v. HER MAJESTY THE QUEEN, 2019 TCC 34
    • Canada
    • Canada (Federal) Tax Court (Canada)
    • 6 Febrero 2019
    ...(d) dealing with settlement offers, no settlement offers were exchanged. While the Respondent relies on Rio Tinto Alcan v. The Queen, 2016 TCC 258 to suggest the absence of offers should be viewed as a negative factor in a request for enhanced costs awards, the fact that neither side made a......

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