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 partly granted the Crown’s discovery motion in an income tax appeal, ordering Mr. Darryl Jack to replace the appellant’s current nominee for further discovery.
Motion in a tax appeal allowed in part: the Court ordered further discovery answers on several questions, but refused others that sought legal argument or were outside the pleaded case.
Discovery examination answers
Tax court of canada rules (general procedure)
Capital versus current expenditure characterization
Section 9 and paragraph 18(1)(b) of the income tax act
The Tax Court partially granted a motion to strike portions of an amended notice of appeal in an SR&ED dispute, striking later-year allegations but allowing amendment.
The Tax Court struck several reply paragraphs that mainly repeated statutory language, but allowed the appeal paragraphs challenging dividend quantum to stand.
Motion to strike
Pleadings
Dividend rental arrangements
Income tax act subsections 112(1), 112(2.3), 248(1), 260(5), 260(5.1)
The Tax Court struck Gordon Denning’s fresh amended notice of appeal for failing to disclose reasonable grounds, but allowed a final further amendment under tight limits.
The court struck parts of Mr. Schmeichel’s tax appeal that lacked a clear inventory-adjustment basis, but allowed him to file an amended notice by June 26, 2026.
La Cour suprême reconnaît le délit d’intimate partner violence fondé sur le contrôle coercitif dans une relation intime et confirme 100 000 $ en dommages compensatoires.
Appeal dismissed because the Federal Court lacked statutory jurisdiction under the Federal Courts Act to adjudicate this essentially private contractual dispute between the appellant and Meta; the parties conceded the lack of federal jurisdiction and the Federal Court's reasoning on enforceability of forum selection clauses was not endorsed because necessary findings under Douez and Dell were not made.
Source excerpt
Forum selection clause
Terms of service
Choice of law
Contract of adhesion
Jurisdictional competence
Enforceability of online arbitration/choice clauses