No error in advancing appeals using R. 26 of Rules rather than R. 146.1 of Rules

Tax - Income Tax - Administration and Enforcement

Taxpayer’s case was one of many similar appeals on issues including deduction of losses arising from foreign currency trading transactions and deduction of bad debts. Appeals were subject to case management and case management judge found that, in light of complexity and intricacy of appeals, lead cases rule under s. 146.1(2) of Tax Court of Canada Rules (General Procedure) was not appropriate. Case management judge issued interim order providing that certain appeals would be heard together or one immediately after other by same judge. Taxpayer appealed. Appeal dismissed. Tax Court judge, in capacity of case management judge, did not make palpable and overriding error in preferring to advance appeals to trial by way of R. 26 of Rules rather than by way of R. 146.1 of Rules. Even if Tax Court judge erred in interpreting R. 146.1 of Rules, he did not err in exercise of discretion. Since choosing R. 26 of Rules rather than R. 146 of Rules was option open to Tax Court judge under Rules, his choice was not one which justified appellate intervention. Such conclusion should not be taken as endorsement of Tax Court Judge’s understanding of R. 146.1 of Rules and of whether Crown needed to consent to being bound by result of lead case(s).

4092325 Investments Ltd. v. Canada (2019), 2019 CarswellNat 4390, 2019 FCA 225, Marc Nadon J.A., Gleason J.A., and Rivoalen J.A. (F.C.A.); affirmed (2018), 2018 CarswellNat 6762, 2018 TCC 228, Guy R. Smith J. (T.C.C. [General Procedure]).

Case Law is a weekly summary of notable civil and criminal court decisions by the Supreme Court of Canada, the Federal Court of Canada and all Ontario courts. These cases may be found online in WestlawNext Canada. To subscribe, please visit

Free newsletter

Our newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please enter your email address below to subscribe.

Recent articles & video

Criminal lawyers wary of sharing contact tracing with law enforcement

LSO should pay $46K to lawyer, tribunal says

Tribunal finds that spilling tea while stopped at a red light is not an automobile accident

Workplace safety tribunal shares best practices for teleconference hearings

Law foundation approves grants for investor rights projects of UToronto Law, Osgoode and others

Ontario Bar Association hosts free online information sessions on elder law for Seniors’ Month

Most Read Articles

List of resources for lawyers on how to be an ally to racialized colleagues

LSO should pay $46K to lawyer, tribunal says

Canadian Association of Black Lawyers to host mental health webinar

More funding needed for legal aid amidst pandemic, letters say