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Tax

Harris v. The King

The Tax Court dismissed a motion to stop CRA collection and return garnished funds, holding it lacked jurisdiction for that relief; the records request was premature.

  • Gst/hst reassessment appeal
  • Collection and garnishment
  • Injunction / stay of collection
  • Court jurisdiction
  • Timetable order / discovery
  • Gst-hst
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Tax law 2025 CCI 174

9231-3303 Québec Inc. c. Le Roi

La Cour canadienne de l’impôt radiе en partie un avis d’appel amendé, puis le radie entièrement pour lacunes importantes, tout en autorisant un nouvel avis conforme.

  • Excise tax act part ix
  • Pleading standards
  • Rule 53 striking pleadings
  • Confidentiality of examinations for discovery
  • Court jurisdiction
  • Costs
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Family law 2025 NSSC 4

WO v. CL

On the balance of probabilities the respondent failed to prove a meeting of the minds or sufficient specific terms constituting an agreement that the child would live and attend school in Bridgewater; the child had dual habitual residences between June 2022 and August 2024, and, applying CPR 59.03(2) and prioritizing the child's best interests and convenience, the court concluded it is substantially more convenient to hear the parenting dispute in the Bridgewater judicial district and ordered transfer of the file there.

  • Parenting arrangements
  • Decision-making responsibility
  • Habitual residence
  • Court jurisdiction
  • Best interests of the child
  • Agreement formation and proof
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Criminal law 2023 NLCA 7

R. v. Pomeroy

Because the Court of Appeal lacks jurisdiction to hear summary conviction appeals from Provincial Court and s.35(1) of the Court of Appeal Act authorizes transfer, the proper remedy is to transfer the proceeding to the Supreme Court; s.35(2) prevents prejudice by validating the transferred proceeding.

  • Summary conviction appeals
  • Transfer of proceedings
  • Court jurisdiction
  • Sentencing
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Bankruptcy and insolvency 2021 NSSC 146

Freckelton (Re)

The Court holds that it has jurisdiction under s.192(1) BIA and common law to tax or fix costs and to pass accounts, and that this jurisdiction (subject to the Rule 128 cap established by s.156 BIA) includes the authority to reduce trustee fees in summary administration estates without requiring input from the OSB; references to 'costs' in the earlier decision should be read to include trustee fees and disbursements.

  • Trustee fees
  • Taxation of accounts
  • Rule 128
  • Section 192(1) bia
  • Section 156 bia
  • Summary administration
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Constitutional law 2020 NSCA 53

Reference re Public Services Sustainability (2015) Act

The Court of Appeal, as a statutory court with jurisdiction conferred by s.3 of the Constitutional Questions Act, possesses the authority to order production of documents as part of its power to control its own process; whether the Court will exercise that authority in this reference is deferred to a further hearing.

  • Constitutional reference
  • Production of documents
  • Court jurisdiction
  • Inherent jurisdiction
  • Cabinet confidentiality
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Criminal law 2018 BCSC 1027

Roberts v. British Columbia (Attorney General)

The petition is dismissed because Parliament has enacted a specific statutory process (ss.696.1-696.6 and accompanying Regulations) that authorizes the Minister to investigate and, where appropriate, order DNA testing; the provincial court will not exercise its Charter or inherent jurisdiction to pre-empt the Ministerial review process and order production of exhibits where the statutory scheme provides the proper avenue. The Court further observed that untested DNA can constitute "new and significant" information but that determination belongs to the Minister and is judicially reviewable.

  • Post-appeal disclosure
  • Ministerial review (s.696.1 criminal code)
  • Dna testing
  • Mr. big confessions
  • Court jurisdiction
  • Finality
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Family law 2018 BCSC 2262

Chiang v. Hu

The court dismissed competing applications about a separation agreement because the pleadings did not properly invoke jurisdiction or support the relief sought.

  • Separation agreement
  • Enforcement
  • Setting aside agreement
  • Summary trial
  • Court jurisdiction
  • Family law act s.93
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Trademark law 2017 FC 617

United Airlines, Inc. v. Cooperstock

The Federal Court found that Jeremy Cooperstock infringed United Airlines’ trademarks and copyright and granted declaratory relief, an injunction, costs, and continued jurisdiction.

  • Trademark infringement
  • Copyright infringement
  • Injunctive relief
  • Costs
  • Court jurisdiction
  • Trademark-infringement
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Privacy law 2017 ONCA 112

Hydro One Networks Inc. v. Ontario (Provincial Police)

The court did not resolve the substantive issues; it adjourned the appeal to obtain written submissions on whether it has jurisdiction to grant the requested declaration under Rule 14.05(3)(d), whether it can interpret FIPPA outside a judicial review and whether the Privacy Commissioner must be joined, and on whether the existing record is sufficient to decide the matter.

  • Freedom of information and protection of privacy act
  • Declarations
  • Court jurisdiction
  • Judicial review and joinder
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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.