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Judicial Review

Archives - February 2016

Posts tagged "Judicial Review"

Coombs v. R. - FC: Judicial review applications struck - again
Feb 12, 2016 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Précis: Mr. Coombs is a frequent litigant before the Federal Court. Three judicial review applications arising out of previously, and frequently, litigated issues were struck as bereft of any possibility of success.
Coombs v. R. - FC: Judicial review applications struck - again READ MORE »
Feng v. R. - FC: No judicial review of objection extension application filed 4 ½ years late
Feb 10, 2016 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Précis: The taxpayer was assessed for GST in 2009. In 2015 she wrote the Minister asking for an extension of time to file a notice of objection. The request was refused because it was outside the time limits for applying for an extension under the Excise Tax Act. Ms. Feng applied to the Federal Court to review that decision of the Minister. The Crown moved to strike the application on the basis that it was bereft of any possibility of success. The Prothonotary struck the application as an abuse of process and an impermissible collateral attack on the Minister’s decision. The Crown was awarded costs of $750 inclusive of disbursements and taxes.
Feng v. R. - FC: No judicial review of objection extension application filed 4 ½ years lateREAD MORE »
ConocoPhillips Canada v. R. - FC: Minister ordered to reconsider waiver of notice of objection
Feb 04, 2016 By Bill Innes
Categories:
Précis: This case is another attempt by ConocoPhillips to remedy a situation where its taxation year ending November 30, 2000 taxation year was reassessed in 2008. ConocoPhillips claimed never to have received the notice of reassessment and filed a notice of objection in 2010 which the Minister rejected as out of time. ConocoPhillips applied to the Federal Court for an order directing the Minister to consider the notice of objection. They succeeded in the Federal Court but that decision was reversed on appeal. The Federal Court of Appeal held that the appropriate course for ConocoPhillips was to appeal the reassessment to the Tax Court and that court could determine whether the notice of objection had been filed in a timely manner.
ConocoPhillips Canada v. R. - FC: Minister ordered to reconsider waiver of notice of objectionREAD MORE »

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