Viterra Inc. v. Canada, 2019 FCA 55

CourtFederal Court of Appeal (Canada)
Case DateMarch 25, 2019
JurisdictionCanada (Federal)
Citations2019 FCA 55
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2 practice notes
  • Jovic Developments Limited v. The Queen, 2021 TCC 19
    • Canada
    • Tax Court (Canada)
    • 16 Marzo 2021
    ...[22] As happened in Viterra Inc. v. R. 2018 TCC 29, a decision of Justice D’Arcy of this Court. The decision was upheld on appeal: 2019 FCA 55. [23] Given my conclusion, it is not necessary for me to review the Respondent’s submissions. ize:14.0pt;">ORDER In accordance with ......
  • McCartie v. Canada, 2020 FCA 18
    • Canada
    • Canada (Federal) Federal Court of Appeal (Canada)
    • 23 Enero 2020
    ...33, [2017] D.T.C. 5039, para. 4; 3488063 Canada Inc. v. Canada, 2016 FCA 233, 270 A.C.W.S. (3d) 665, paras. 32-34; Viterra Inc. v. Canada, 2019 FCA 55, [2019] G.S.T.C. 23, para. 6). III.  [9]  The appellant frames the issue as the Tax Court judge having a “misapprehension o......
3 cases
  • Jovic Developments Limited v. The Queen, 2021 TCC 19
    • Canada
    • Tax Court (Canada)
    • 16 Marzo 2021
    ...[22] As happened in Viterra Inc. v. R. 2018 TCC 29, a decision of Justice D’Arcy of this Court. The decision was upheld on appeal: 2019 FCA 55. [23] Given my conclusion, it is not necessary for me to review the Respondent’s submissions. ize:14.0pt;">ORDER In accordance with ......
  • Windsor Clinical Research Inc. v. The King, 2023 TCC 179
    • Canada
    • Tax Court (Canada)
    • 22 Diciembre 2023
    ...in Continental Bank stems from the limitation period for reassessing, the following comments of Rivoalen J.A. in Viterra Inc. v. Canada (2019 FCA 55 (CanLII) at paragraph 21) are As concerns the second issue, that being whether the Judge erred in law in his interpretation of the Minister&#x......
  • McCartie v. Canada, 2020 FCA 18
    • Canada
    • Canada (Federal) Federal Court of Appeal (Canada)
    • 23 Enero 2020
    ...33, [2017] D.T.C. 5039, para. 4; 3488063 Canada Inc. v. Canada, 2016 FCA 233, 270 A.C.W.S. (3d) 665, paras. 32-34; Viterra Inc. v. Canada, 2019 FCA 55, [2019] G.S.T.C. 23, para. 6). III.  [9]  The appellant frames the issue as the Tax Court judge having a “misapprehension o......

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