McKesson – FCA: Recusal Matter – Court allows amended Notice of Appeal, limits supplementary factums to 20 pages

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On the McKesson recusal matter, Stratas JA of the Federal Court of Appeal released a decision on December 9 allowing McKesson’s motion to amend its Notice of Appeal and file a supplementary memorandum of fact and law. He applied the test that “I will only go so far as to say that it is neither clear cut nor obvious that the new ground raised by the appellants will fail”.

He did not approve of the length of the 29 page proposed supplementary memorandum filed with the motion and ordered all parties to limit their supplementary memoranda to 20 pages or less.

A copy of the decision is attached.

FAX_20141209_1418159400_77 (PDF)

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Bill Innes

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William (Bill) Innes has practiced in the areas of tax litigation, taxation and estates and trusts since 1975. His practice includes all aspects of dispute resolution in taxation matters under both federal and provincial legislation, but with a special emphasis on appeals under the Income Tax Act (Canada). In addition, Bill acts as counsel in matters of estate and trust law and serves as an advisor to large charitable and non-profit institutions on issues of trusts, estates and taxation. He frequently appears as counsel before the Tax Court of Canada, the Federal Court and the Federal Court of Appeal.

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Bill is listed and recognized in the 2020 edition of Best Lawyers in Canada; Lexpert/ROB Special Edition 2020 – Canada’s Leading Litigation Lawyers; 2020 Canadian Legal Lexpert Directory - Consistently Recommended - Litigation - Corporate Tax; and Canadian Who’s Who.

Bill is also AV Peer and Judicial Review Rated according to Martindale-Hubbell (Preeminent), its highest level of professional ranking.

Bill is a member of the Editorial Boards of the Canadian Tax Journal and Tax Litigation and a past member of the Editorial Boards of the CCH Canadian Tax Reporter and the CCH Annotated Income Tax Act.

Bill is the author or co-author of several legal texts and numerous articles, including:

Tax Evasion, William I. Innes. (Scarborough, Ont.: Carswell, 1995 - Looseleaf).

The essential GAAR manual: policies, principles and procedures. William I. Innes, Patrick J. Boyle, Joel A. Nitikman. (Toronto: CCH Canadian, 2006).
Charities, non-profits and philanthropy under the Income Tax Act, William I. Innes, Patrick J. Boyle. (Toronto: CCH Canadian: Fraser Milner Casgrain, 2006).
Federal tax practice, William Innes & Brendan Bissell, (Toronto: CCH Canadian, 2007).

Bill was a member of the International Academy of Estate and Trust Law from 1992 to 2012.

McKesson – FCA: Recusal Matter – Court allows amended Notice of Appeal, limits supplementary factums to 20 pages

About the Author

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