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The Tax Court struck specified paragraphs of the Amended Notice of Appeal, holding they alleged CRA misconduct, Charter breaches, and relief outside its jurisdiction.
The Tax Court upheld the Minister’s COVID-relief determinations, finding Traductions Sematos Inc. did not prove a normal accounting practice of including unbilled WIP in revenue.
The Tax Court dismissed a motion to stop CRA collection and return garnished funds, holding it lacked jurisdiction for that relief; the records request was premature.
The Tax Court quashed Mr. Xu’s application for an extension of time to object to a GST/HST assessment, finding it was filed after the 30-day jurisdictional limit.
The Federal Court granted judicial review of a refusal under the Agri-Food Pilot, finding the officer failed to engage with key evidence about the employer’s NAICS 1114 eligibility.
The Federal Court dismissed judicial review of a CRA decision denying CRBA benefits, finding the officer reasonably concluded the applicant failed to prove eligible income and a COVID-19-related income reduction.
The Federal Court dismissed Casey Best’s late motion to extend time and reopen a strike order, finding no sufficient basis to revisit the pleadings.
The Federal Court found the CERB review decision unreasonable because its reasons were largely unintelligible and did not show a coherent line of analysis.
Seal's application for security for costs was dismissed because he failed to demonstrate Mansfield would be unable to pay his costs on appeal and Mansfield showed the appeal was reasonably or fairly apparent to have merit; additionally, the court noted that intervenor costs are not routinely awarded and must be justified, so ordering security was not warranted.
Source excerpt
The Federal Court dismissed the MPCC’s judicial review applications, holding OPS conduct-complaint investigations are not policing duties or functions and disclosure was not compelled for the public interest investigation.
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