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Canada Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

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Income tax act 2026 TCC 5

1478873 Ontario Inc. v. The King

Court
Tax Court of Canada

Motion in a CEWS/CERS tax appeal partly granted: procedural fairness pleadings and a non-available remedy were struck, but most CERS-related facts and grounds remained.

  • Cews
  • Cers
  • Gross negligence penalty (s.163(2) ita)
  • Procedural fairness
  • Striking pleadings under rule 53(1)
  • Tax court jurisdiction
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Tax law 2022 FC 586

Canada (National Revenue) v. 11421417 Canada Inc.

Court
Federal Court

The Federal Court granted an ex parte jeopardy order allowing the Minister of National Revenue to collect immediately on reassessed CERS amounts.

  • Jeopardy order
  • Collection
  • Income tax
  • Canada emergency rent subsidy (cers)
  • Asset tracing
  • Jeopardy-order
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About this LexChat collection

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.

Source links and collection timestamps are retained alongside the indexed records.