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Canada Case Law

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Tax law 2020 FC 982

M.S. v. Canada

The Federal Court dismissed authorization for a proposed class action over child benefits tied to part-time child protection placements, finding the Tax Court had exclusive jurisdiction.

  • Canada child benefit
  • Gst/hst credit
  • Children's special allowances act
  • Tax court exclusive jurisdiction
  • Jurisdictional doctrine
  • Procedural bijuralism
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Tax law 2009 TCC 110

Murphy v. The Queen

The appeal is allowed because the respondent materially changed and expanded its position at the hearing beyond what was pleaded, depriving the appellant of procedural fairness; given the defective reply and late disclosure the interests of justice required allowing the appeal and referring the determinations back to the Minister for reconsideration and redetermination on the basis that the appellant was an eligible individual and her daughter was a qualified dependant for the period beginning April 2006.

  • Child tax benefit
  • Goods and services tax credit
  • Qualified dependant
  • Children's special allowances act
  • Procedural fairness
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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.