Federal Court of Appeal

Role of s. 2 of Canada Transportation Act was to displace presumption of Crown immunity

Transportation - Carriers - Fares and freight rates

Crown acknowledged that inconsistency was caused by its oversight

Tax - Income tax - Administration and enforcement

Expectation permitted court to grant procedural remedies rather than substantive rights

Tax - Income tax - Administration and enforcement

Taxpayer did not point to anything to support finding of when revenue was earned in US

Tax - Income tax - Foreign income

Stay didn’t contemplate application for leave to appeal

Tax - Income tax - Administration and enforcement

Decision on grievance could not be res judicata in context of action for damages

Criminal Law - Prisons and prisoners - Miscellaneous