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Canada Case Law

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Tax

Russell v. The King

The Tax Court struck specified paragraphs of the Amended Notice of Appeal, holding they alleged CRA misconduct, Charter breaches, and relief outside its jurisdiction.

  • Motion to strike
  • Jurisdiction of the tax court of canada
  • Reasonable grounds for appeal
  • Procedural fairness
  • Abuse of process
  • Section 7 charter
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Tax law

ArendiBio Solutions Inc. v. His Majesty the King

The Tax Court partially granted a motion to strike portions of an amended notice of appeal in an SR&ED dispute, striking later-year allegations but allowing amendment.

  • Pleadings
  • Motion to strike
  • Material facts versus evidence
  • Amendment of pleadings
  • Sr&ed claims
  • Motion-to-strike
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Tax law

Denning v. The King

The Tax Court struck Gordon Denning’s fresh amended notice of appeal for failing to disclose reasonable grounds, but allowed a final further amendment under tight limits.

  • Motion to strike
  • Leave to amend pleadings
  • Costs
  • Disclosure
  • Tax reassessment
  • Motion-to-strike
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Tax law

Denning v. The King

The Tax Court bifurcated Denning’s 2006 appeal into GLGI and Royal Crown Gold proceedings and struck the GLGI portion without leave to amend.

  • Income tax act
  • Bifurcation
  • Donative intent
  • Abuse of process
  • Motion to strike
  • Access to information disclosure
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Administrative law 2026 ONCA 321

Dorceus v. Ontario

Ontario Court of Appeal dismissed a broad challenge by healthcare workers to COVID-19 vaccination policies, striking the claim as an abuse of process and for no reasonable cause of action.

  • Abuse of process
  • Motion to strike
  • Judicial notice
  • Charter applicability
  • Labour arbitration jurisdiction
  • Statutory exhaustion (hospital privileges)
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Tort 2026 ONCA 270

Hartman v. Canada (Attorney General)

The Court of Appeal struck down Daniel Hartman’s negligence and misfeasance claims over Canada’s approval and promotion of the COVID-19 vaccine and dismissed the appeal.

  • Duty of care
  • Misfeasance in public office
  • Motion to strike
  • Leave to amend
  • Statutory interpretation
  • Vaccine regulation
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Competition law 2026 BCSC 664

Bahraini v. Cineplex Inc.

The court held it was not plain and obvious that s.52(7) bars a private s.36 drip‑pricing claim given arguable statutory interpretations and policy considerations, so the drip‑pricing claim survives the strike motion; conversely the s.54 double‑ticketing claim was struck because the pleaded sequential price expressions do not meet s.54's contemporaneous temporal requirement and would render s.52(1.3) redundant.

  • Drip pricing
  • Double ticketing
  • Duplication of proceedings (s.52(7))
  • Private right of action (s.36)
  • Motion to strike
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Civil procedure 2026 BCSC 230

Aquino v. University of British Columbia

The amended notice of civil claim, read liberally, alleges adverse treatment set off by the plaintiff's Human Rights Code complaint and thus falls within s.43 and the exclusive jurisdiction of the BC Human Rights Tribunal; alternatively the pleading plainly fails to disclose private law duties, vicarious liability and standing for the son's claims and is therefore struck in its entirety and the action dismissed without leave to amend.

  • Motion to strike
  • Exclusive jurisdiction
  • Abuse of process
  • Vicarious liability
  • Negligence
  • Rule 9-5
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Tax law 2026 TCC 3

Ingredion Canada Corporation v. The King

The Tax Court dismissed the Crown’s motion to add repricing pleadings, struck parts of the 2014/15 Reply with leave to amend, and refused a stay.

  • Recharacterization (s.247(2)(b),(d))
  • Repricing (s.247(2)(a),(c))
  • Transfer pricing
  • Amendment of pleadings
  • Motion to strike
  • Stay of proceedings
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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.