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Federal Court of Appeal

Archives - November 2015

Posts tagged "Federal Court of Appeal"

Canada (National Revenue) v. McNally - FCA: Court declined to hear moot appeal
Nov 20, 2015 By Bill Innes
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Précis: The underlying issue in this case dealt with the Minister’s power to delay assessing a taxpayer who participated in a large tax shelter. Mr. McNally brought an application to compel the Minister to assess his 2012 tax return and was successful in the Federal Court. The Minister assessed Mr. McNally but also appealed the decision to the Federal Court of Appeal. Mr. McNally advised that he would take no part in the appeal since he had obtained what he wanted.
Canada (National Revenue) v. McNally - FCA: Court declined to hear moot appealREAD MORE »
Mcnally v. R. - FCA: Crown ordered to make submissions on why appeal not moot
Nov 19, 2015 By Bill Innes
Categories:
Précis: Mr. Mcnally moved successfully in the Federal Court for an order requiring the Minister to reassess his 2012 taxation year. The Minister did so but nonetheless appealed the order to the Federal Court of Appeal. Mr. Mcnally advised that he would not participate in the appeal as he regarded the matter as over. The Minister moved for directions. Stratas JA ordered the Minister to make written submissions within 10 days on the issue of mootness. Mr. Mcnally would have 4 days to respond if he chose to do so. There was no order as to costs.
Mcnally v. R. - FCA: Crown ordered to make submissions on why appeal not mootREAD MORE »
Heroux v. R. - FCA: Appeal not setting out any grounds of appeal dismissed
Nov 18, 2015 By Bill Innes
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Précis: Ms. Heroux appealed a Tax Court decision upholding a subsection 160(1) assessment against her in respect of property transferred to her by her husband. She filed a notice of appeal that simply copied the Federal Court of Appeal form for a notice of appeal and did not set out any specific grounds applicable to her case. The Court of Appeal ordered her to provide specific grounds and she failed to do so. The Crown moved to have the appeal dismissed.
Heroux v. R. - FCA: Appeal not setting out any grounds of appeal dismissedREAD MORE »

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