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Tax

Russell v. The King

The Tax Court struck specified paragraphs of the Amended Notice of Appeal, holding they alleged CRA misconduct, Charter breaches, and relief outside its jurisdiction.

  • Motion to strike
  • Jurisdiction of the tax court of canada
  • Reasonable grounds for appeal
  • Procedural fairness
  • Abuse of process
  • Section 7 charter
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Tax law

Ordia Kelly v. His Majesty the King

The Tax Court struck Ordia Kelly’s GLGI reassessment appeals without leave to amend and awarded costs to the Crown, finding no new facts or arguments to overcome the donative intent issue.

  • Reassessment appeals
  • Donative intent
  • Abuse of process
  • Charitable donation scheme
  • Tax-law
  • Donative-intent
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Tax law

Rees v. His Majesty the King

The Tax Court struck Brenda Rees’s appeals of reassessments for 2005 to 2008 without leave to amend, finding no new facts or arguments to overcome the donative intent issue.

  • Donative intent
  • Split-gifting arrangements
  • Abuse of process
  • Reassessment appeals
  • Leave to amend
  • Tax-law
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Tax law

JOHN HASSALL v. HIS MAJESTY THE KING

The Tax Court struck John Hassall’s GLGI reassessment appeals without leave to amend, finding no new facts or arguments to overcome the donative intent problem.

  • Donative intent
  • Split-gifting arrangements
  • Abuse of process
  • Reassessment appeals
  • Written submissions
  • Tax-law
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Tax law

Wood v. His Majesty the King

The Tax Court struck Peter Wood’s tax appeals without leave to amend, finding no new facts or arguments to overcome the GLGI donative-intent issue.

  • Income tax reassessment
  • Donative intent
  • Abuse of process
  • Motion to strike appeal
  • Costs
  • Income-tax-reassessment
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Tax law

Tina Cassidy v. His Majesty the King

The Tax Court struck Tina Cassidy’s appeals of 2006 and 2007 reassessments without leave to amend, finding only stale GLGI arguments and awarding costs to the Crown.

  • Reassessment appeals
  • Abuse of process
  • Donative intent
  • Charitable donation scheme
  • Costs
  • Tax-law
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Tax law

McLean v. The King

The Tax Court struck Joe McLean’s reassessment appeals for 2006 to 2009 without leave to amend and awarded costs to the Crown.

  • Reassessment appeals
  • Abuse of process
  • Donative intent
  • Tax shelter donation program
  • Costs
  • Tax-law
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Tax law

Warren v. The King

The Tax Court struck Robert P. Warren’s appeals of 2009 and 2010 reassessments without leave to amend, finding no new facts or arguments to overcome the donative intent problem.

  • Reassessment
  • Donation program
  • Donative intent
  • Abuse of process
  • Fair market value
  • Due diligence
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Tax law

Denning v. The King

The Tax Court bifurcated Denning’s 2006 appeal into GLGI and Royal Crown Gold proceedings and struck the GLGI portion without leave to amend.

  • Income tax act
  • Bifurcation
  • Donative intent
  • Abuse of process
  • Motion to strike
  • Access to information disclosure
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Construction law 2026 BCSC 889

The Owners, Strata Plan EPS1544 v. Royal & Sun Alliance Insurance Company of Canada and in French, Royal & Sun Alliance du Canada, Societe D'Assurances

The Receivership Funds Agreement did not substantially alter the landscape of the Condominium Action because its salient terms (receivership, insurer subrogation and cooperation obligations, and the insurer's undertaking to complete certain remedial work potentially using receiver funds) were already disclosed in the pleadings and correspondence; therefore immediate disclosure was not required and LHR's application for a stay or dismissal as an abuse of process was dismissed.

  • Subrogation
  • Breach of warranty
  • Abuse of process
  • Disclosure of settlement agreements
  • Receivership funds distribution
  • Negligence
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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.