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Canada Case Law

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Tax law 2020 FC 1133

Iris Technologies Inc. v. Canada (National Revenue)

Court
Federal Court

The Federal Court dismissed Iris Technologies’ second motion for interim GST/HST refund relief, found no improper purpose, and dismissed the Minister’s strike motion.

  • Gst/hst
  • Excise tax act s.229(1)
  • Mandamus
  • Interim mandatory injunction
  • Issue estoppel
  • Abuse of process
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Tax law 2002 FCT 422

Nautica Motors Inc. v. Canada (Minister of National Revenue)

Court
Federal Court

The Federal Court granted mandamus to compel the Minister to process specified HST returns, but refused to order payment of credits because only interim assessments had been issued.

  • Hst refunds
  • Mandamus
  • Unreasonable delay
  • Audit procedures
  • Excise tax act s.229(1)
  • Hst-refunds
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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.