Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
Canada decisions
Decisions matching the current search
The Court Martial Appeal Court granted in part an extension of time to file the appellant’s memorandum of fact and law, setting a new deadline of September 13, 2024.
The appeal was dismissed because the appellant failed to prove, on a balance of probabilities, that he had good cause throughout the delay period (Feb 6, 2022 to Apr 29, 2022); he did not act as a reasonably prudent person nor take reasonably prompt steps to inform himself, so antedating of the claim was not warranted.
Source excerpt
The Court exercised its scheduling and case-management authority to adjourn the appeal to February 13, 2023, imposed a deadline of February 1, 2023 for all materials including a five‑page appellant reply factum, and awarded the respondent $2,500 as all‑inclusive costs for attendance thrown away by the appellant.
Source excerpt
The Court Martial Appeal Court dismissed an unopposed motion for an extension of time to file a memorandum, and held the related page-limit request moot.
Because the Notice of Objection for the 2011 taxation year was filed after the 90-day deadline (filed Feb 4, 2014; due Feb 2, 2014), no extension was sought under s.166.1, and a valid s.165 objection is a prerequisite to an appeal under s.169(1) of the Income Tax Act, the appeal was not properly before the Court and must be quashed; alternatively the appeal would fail for lack of evidence.
Source excerpt
Because the respondent consented, the court granted the adjournment but imposed specific conditions: obtain a peremptory hearing date, allocate 45 minutes to the appeal, require the appellants to perfect within 21 days and the respondent to file its factum within 10 days of perfection, and award costs of $1,500 to the respondent payable within 21 days; failure to comply may result in dismissal as an abandoned appeal.
Source excerpt
Respondent failed to discharge its burden to prove effective communication of its May 27, 2016 decision to the Appellant; therefore the reconsideration request filed August 22, 2017 cannot be held late and must be adjudicated as timely.
Source excerpt
The General Division decision was not a summary dismissal; the affidavit sworn Aug 2, 2016 is new evidence and inadmissible at the Appeal Division; no arguable ground within subsection 58(1) of the DESD Act was established and the proposed appeal has no reasonable chance of success; accordingly leave to appeal is refused.
Source excerpt
Because the Petitioner gave reasonable advance notice (March 2 and formal withdrawal March 21) well before the Respondent's filing deadline and the majority of the Respondent's pre-conference work was generally useful for trial (not wasted), full indemnity was not appropriate; costs should be limited to expenses specific to the Settlement Conference and a modest award of $250 to the Respondent fairly compensates for the limited wasted preparation work.
Source excerpt
Paragraph 127(9)(m) of the Income Tax Act requires filing the prescribed form containing the prescribed information by the one‑year deadline to claim an investment tax credit for SR&ED; because the appellant had not filed the prescribed information by the deadline, section 32 of the Interpretation Act did not apply and the appellant’s late filing was fatal, so the Tax Court decision dismissing the claim was correct.
Source excerpt
Explore more
