Taxpayer’s appeals before TCC held in abeyance pending final disposition of their appeals before FCA

Tax - Income Tax - Administration and enforcement

Tax Court of Canada (TCC) judge selected seven appeals as representative appeals for A Group. Taxpayers appealed order to Federal Court of Appeal (FCA). TCC judge made order holding taxpayer’s appeals before TCC in abeyance pending final disposition of their appeals before FCA. Taxpayers appealed. Appeals dismissed. Judge did not make error warranting intervention. Judge was prepared to entertain motion to vary his order on basis that taxpayers should be entitled to proceed independently of other appeals in A Group.

Negus v. Canada (2019), 2019 CarswellNat 2154, 2019 FCA 159, Johanne Gauthier J.A., Webb J.A., and Rivoalen J.A. (F.C.A.).

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 store.thomsonreuters.ca

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

Failure of Ontario to ‘conduct and manage’ online gaming makes iGaming system illegal, says lawsuit

OCA orders new trial for accused whose lawyer ‘conscripted him into assisting his own prosecution’

Ontario Securities Commission welcomes Kevan Cowan as new chair

LSO opens applications for Legal Aid Ontario board, federal judiciary advisory committee

Appeal from certification order in bread price-fixing class action quashed

Stay refused for mother seeking to relocate child from Milton to Sarnia

Most Read Articles

Court awards 24 months’ notice to Air Canada employee terminated as part of COVID layoff

OCA orders new trial for accused whose lawyer ‘conscripted him into assisting his own prosecution’

LSO Convocation approves license proposal for non-lawyer family legal services providers

Recent ruling a 'cautionary tale' for start-ups, says IP lawyer