Taylor Ventures Ltd. (Bankrupt) v. Canada (Attorney General) et al., [2005] B.C.T.C. 1349 (SC)
| Jurisdiction | British Columbia |
| Court | Supreme Court of British Columbia (Canada) |
| Judge | Burnyeat, J. |
| Citation | [2005] B.C.T.C. 1349 (SC),2005 BCSC 1349 |
| Date | 04 August 2005 |
Taylor Ventures Ltd. v. Can. (A.G.), [2005] B.C.T.C. 1349 (SC)
MLB headnote and full text
Temp. Cite: [2005] B.C.T.C. TBEd. OC.055
Abakhan & Associates Inc., Trustee in Bankruptcy for Taylor Ventures Ltd. (plaintiff) v. Attorney General of Canada and Canada Customs and Revenue Agency (defendants)
(S040672)
Abakhan & Associates Inc., Trustee in Bankruptcy for Taylor Ventures Ltd. (plaintiff) v. Attorney General of Canada and Canada Customs and Revenue Agency (defendants)
(S040628; 2005 BCSC 1349)
Indexed As: Taylor Ventures Ltd. (Bankrupt) v. Canada (Attorney General) et al.
British Columbia Supreme Court
Vancouver
Burnyeat, J.
October 4, 2005.
Summary:
This headnote contains no summary.
Courts - Topic 4502
Tax Court of Canada - General - Jurisdiction - See paragraphs 16 to 39.
Practice - Topic 2208
Pleadings - Striking out pleadings - Application for - Evidentiary limitations - See paragraphs 10 to 15.
Counsel:
A. Wade and K. Wedel, for the plaintiffs;
E. McDonald, for the defendants.
This application was heard on August 4, 2005, before Burnyeat, J., of the British Columbia Supreme Court, who delivered the following decision on October 4, 2005.
Please Note: The following judgment has not been edited.
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Canada (Attorney General) v. Scow
...a claim filed in the Supreme Court has no reasonable prospect of success: Re Taylor Ventures Ltd. v. Canada Customs and Revenue Agency, 2005 BCSC 1349; 422252 Alberta Ltd. v. Canada (Attorney General), 2003 BCSC 1362. [74]       As explained in Myers v. Canada ......
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Jones (Bankrupt), Re
...(2d) 285 (C.A.); Smith v. Canada (Attorney General) , 2006 BCCA 237; Taylor Ventures Ltd. (Trustee of) v. Canada (Attorney General) , 2005 BCSC 1349; Foote v. Canada (Attorney General) , 2011 BCSC 1062; Canada v. Roitman , 2006 FCA 266; 422252 Alberta Ltd. v. Canada (Attorney General) , 200......
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Foote v. Canada (Attorney General) et al., [2015] B.C.T.C. Uned. 849
...may proceed with the collection mechanisms authorized by the ITA . (See Re Taylor Ventures Ltd. v. Canada Customs and Revenue Agency , 2005 BCSC 1349.) [15] Both the ITA and the ETA also contain provisions respecting offences. For example, s. 239(1)(a) of the ITA provides that it is an offe......
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Foote v. Canada (Attorney General) et al.
...room for a parallel or alternative process to question tax assessments: Taylor Ventures Ltd. (Trustee of) v. Canada (Attorney General) , 2005 BCSC 1349. The Notices of Assessment Are Deemed to Be Valid and Binding [27] Section 152(8) of the Income Tax Act and ss. 299(3) and (4) of the Excis......
-
Canada (Attorney General) v. Scow
...a claim filed in the Supreme Court has no reasonable prospect of success: Re Taylor Ventures Ltd. v. Canada Customs and Revenue Agency, 2005 BCSC 1349; 422252 Alberta Ltd. v. Canada (Attorney General), 2003 BCSC 1362. [74]       As explained in Myers v. Canada ......
-
Jones (Bankrupt), Re
...(2d) 285 (C.A.); Smith v. Canada (Attorney General) , 2006 BCCA 237; Taylor Ventures Ltd. (Trustee of) v. Canada (Attorney General) , 2005 BCSC 1349; Foote v. Canada (Attorney General) , 2011 BCSC 1062; Canada v. Roitman , 2006 FCA 266; 422252 Alberta Ltd. v. Canada (Attorney General) , 200......
-
Foote v. Canada (Attorney General) et al., [2015] B.C.T.C. Uned. 849
...may proceed with the collection mechanisms authorized by the ITA . (See Re Taylor Ventures Ltd. v. Canada Customs and Revenue Agency , 2005 BCSC 1349.) [15] Both the ITA and the ETA also contain provisions respecting offences. For example, s. 239(1)(a) of the ITA provides that it is an offe......
-
Foote v. Canada (Attorney General) et al.
...room for a parallel or alternative process to question tax assessments: Taylor Ventures Ltd. (Trustee of) v. Canada (Attorney General) , 2005 BCSC 1349. The Notices of Assessment Are Deemed to Be Valid and Binding [27] Section 152(8) of the Income Tax Act and ss. 299(3) and (4) of the Excis......