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The Tax Court quashed Mr. Xu’s application for an extension of time to object to a GST/HST assessment, finding it was filed after the 30-day jurisdictional limit.
The Tax Court dismissed Web Listings Inc.’s application to extend time to object to GST/HST assessments, finding the mailing evidence showed notice through an authorized online account.
The lump-sum payment comprising $58,436 for lost wages and $10,708 interest constitutes a retirement allowance and interest includable in income in 2017 under the Income Tax Act; consequently, for Old Age Security/GIS purposes the income for 2017 includes these amounts and the Tax Court/Cour canadienne de l'impôt did not err; the Federal Court of Appeal lacked jurisdiction to decide or harmonize tax or employment insurance consequences because the appellant only appealed under the Old Age Security Act; the appeal is dismissed.
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The application for an interim stay is dismissed because the chambers judge correctly found no serious issue to be tried under s.58(2) — the commercial and residential matters are not substantially linked — and the applicant cannot show irreparable harm since staying the lower court's refusal would not prevent enforcement of the RTB possession order; therefore the balance of convenience favors the respondent.
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The Court of Appeal allowed Tacora’s appeal, ordered disputed royalty payments paid into court under r. 43, and held Tacora’s liability would be extinguished on compliance.
The Yukon Court of Appeal dismissed an extension and leave application, holding the proposed appeal from an interlocutory order had no reasonable prospect of success.
The Tax Court quashed Dionne Smith’s application for an extension of time to object to a GST new housing rebate assessment for lack of jurisdiction.
The Court granted the adjournment and extension because proceeding without the respondent's factum was not in the interests of justice given a bona fide explanation for delay and the unilateral setting of the hearing; it reinstated the jurisdictional appeal because it raised arguable issues and overlapped materially with the other appeal, and ordered the appeals heard together with scheduled filing deadlines and a one-day hearing on June 26, 2026.
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The Court of Appeal quashed the appeal for want of jurisdiction, holding that a security for costs order is interlocutory and not appealable to that court.
The Federal Court quashed a Poundmaker Cree Nation election appeal tribunal decision for jurisdictional error, procedural unfairness, and reasonable apprehension of bias.
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