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Tax law 2026 FC 597

Mokrycke v. Canada (Attorney General)

Federal Court dismissed judicial review of a remission refusal, finding the Director General reasonably concluded the applicant had not shown extenuating circumstances or procedural unfairness.

  • Remission of taxes (s.23(2) faa)
  • Tax reassessment and objections
  • Standard of review (reasonableness)
  • Procedural fairness and delay
  • Admissibility of evidence on judicial review
  • Reliance on tax representatives
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Procedural law 2026 FCA 44

Aslam v. Canada

The assessment officer applied Column III of Tariff B as ordered by the Court and, on the basis of the Court file, parties' submissions and applicable jurisprudence, allowed 14 units under Items 19, 20, 22(a), 25 and 26 (total $2,520), disallowed 2 units under Item 27, reduced disbursements to $495.89 (allowing $7.64 courier and $488.25 photocopies), and assessed the respondent's bill of costs at $3,015.89 payable by the appellant.

  • Tariff b
  • Assessment of costs
  • Disbursements
  • Jurisdiction of assessment officer
  • Column iii selection
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Tax law 2025 FC 1698

Imax Corporation v. Canada (Attorney General)

Federal Court dismissed IMAX’s judicial review of CRA’s refusal to extend CEWS filing deadlines, finding the interpretation and application of s. 125.7(16) reasonable.

  • Canada emergency wage subsidy
  • Income tax act s.125.7(16)
  • Taxpayer relief
  • Reasonableness standard (vavilov)
  • Judicial-review
  • Income-tax-act
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Civil procedure 2025 FC 1498

Thirion v. Lessard

The Federal Court assessed the Defendants’ Bill of Costs at $24,788.24, allowed costs slightly above the Tariff B midpoint, and declined to decide judgment interest.

  • Assessment of costs
  • Tariff b
  • Judgment interest
  • Federal courts rules
  • Assessment-of-costs
  • Tariff-b
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Administrative law 2025 FCA 121

Rafique v. Canada (National Revenue)

The assessment officer has jurisdiction to assess and certify the respondent's Bill of Costs once the Court awarded costs; the Appellant's challenge to the Court's jurisdiction does not negate the enforceability of the Judgment. Applying Rule 407 and Tariff B, the officer allowed 16.5 units ($2,805) for assessable services and disbursements of $288.56 (disallowing a $25.33 courier fee), for a total assessed amount of $3,093.56 payable by the Appellant to the Respondent.

  • Costs assessment
  • Federal courts rules
  • Tariff b
  • Jurisdiction of assessment officer
  • Disbursements
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Civil procedure 2025 FC 862

Hutcheson v. Canada

The Federal Court dismissed a Rule 51 motion to appeal an Associate Judge’s order striking a claim without leave to amend and awarded the Defendant $500 in costs.

  • Motion to strike
  • Leave to amend
  • Standard of review
  • Admissibility of evidence on strike motions
  • Award of costs
  • Motion-to-strike
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Immigration law 2025 FC 464

Kianizadeh v. Canada (Citizenship and Immigration)

Federal Court dismissed judicial review of a study permit refusal, finding the officer’s core concern about the proposed program’s purpose justified the decision despite errors on family ties and finances.

  • Study permit
  • Temporary stay
  • Reasonableness review
  • Family ties assessment
  • Financial resources assessment
  • Purpose of study / academic redundancy
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Administrative law 2025 FC 235

Vatankhah v. Canada (Attorney General)

The Federal Court found the CRA’s CERB denial unreasonable because it rejected amended tax documents without explaining the inconsistency in its reasoning.

  • Cerb eligibility
  • Reasonableness review
  • Evidentiary weight of tax reassessments
  • Remittal for reconsideration
  • Procedural fairness and reasons
  • Cerb-eligibility
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Civil procedure 2024 FC 1845

Boulachanis v. Canada

The Federal Court granted a Rule 167 motion to dismiss for delay, finding nearly four years of stalled discovery, incomplete undertakings, prejudice, and no effective alternative.

  • Dismissal for delay
  • Rule 167
  • Undertakings in discovery
  • Case management
  • Costs (rule 407)
  • Dismissal-for-delay
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Privacy law 2024 FC 1493

Sahota v. Canada (Attorney General)

The Federal Court dismissed a Privacy Act application as moot and premature after the RCMP belatedly disclosed records, holding that adequacy of disclosure required a fresh complaint.

  • Deemed refusal
  • Disclosure adequacy
  • Mootness
  • Procedural preconditions to s.41
  • Privacy commissioner investigation
  • Section 41 and section 48 of the privacy act
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Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.