Rio Tinto Alcan Inc. v. The Queen, 2016 TCC 258
Jurisdiction | Federal Jurisdiction (Canada) |
Court | Tax Court (Canada) |
Subject Matter | PRACTICE,MINES AND MINERALS,INCOME TAX |
Date | 10 November 2016 |
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2 practice notes
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Alta Energy Luxembourg S.A.R.L. v. The Queen, 2018 TCC 235
...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......
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APPLEWOOD HOLDINGS INC. v. HER MAJESTY THE QUEEN, 2019 TCC 34
...(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
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Alta Energy Luxembourg S.A.R.L. v. The Queen, 2018 TCC 235
...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......
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APPLEWOOD HOLDINGS INC. v. HER MAJESTY THE QUEEN, 2019 TCC 34
...(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......