Tedesco v. Canada, 2019 FCA 235

JurisdictionFederal Jurisdiction (Canada)
CourtCourt of Appeal (Canada)
Citation2019 FCA 235
Date20 September 2019
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2 practice notes
  • No Abuse Of Process By Re-Litigation
    • Canada
    • Mondaq Canada
    • 20 Marzo 2020
    ...FCA held that the notices of appeal should not have been struck, the appeal was allowed and the TCC's orders were set aside. Footnotes 1 (2019 FCA 235). 2 Unless otherwise noted, all statutory references are to the Income Tax Act 3 2003 SCC 63. 4 51 O.R. (3d) 481 (ONCA), approved 2002 SCC 6......
  • Azzopardi v. The King, 2023 TCC 51
    • Canada
    • Tax Court (Canada)
    • 10 Mayo 2023
    ...of appeal from a determination are restricted to a designated or authorized member of the partnership.”[5] In Tedesco v Canada, 2019 FCA 235, the Federal Court of Appeal reviewed the relevant legislative context: [17] A partnership does not pay tax under the Act. Rather, a partnershi......
1 cases
  • Azzopardi v. The King, 2023 TCC 51
    • Canada
    • Tax Court (Canada)
    • 10 Mayo 2023
    ...of appeal from a determination are restricted to a designated or authorized member of the partnership.”[5] In Tedesco v Canada, 2019 FCA 235, the Federal Court of Appeal reviewed the relevant legislative context: [17] A partnership does not pay tax under the Act. Rather, a partnershi......
1 firm's commentaries
  • No Abuse Of Process By Re-Litigation
    • Canada
    • Mondaq Canada
    • 20 Marzo 2020
    ...FCA held that the notices of appeal should not have been struck, the appeal was allowed and the TCC's orders were set aside. Footnotes 1 (2019 FCA 235). 2 Unless otherwise noted, all statutory references are to the Income Tax Act 3 2003 SCC 63. 4 51 O.R. (3d) 481 (ONCA), approved 2002 SCC 6......

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