Docket

40782

Izabela Piekut v. His Majesty the King in Right of Canada as Represented by the Minister of National Revenue

(British Columbia) (Civil) (By Leave)

Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.

Proceedings
Date Proceeding Filed By
(if applicable)
2024-11-12 Transcript received, Paper copy rec'd 2024-11-27
2024-11-05 Judgment reserved OR rendered with reasons to follow
2024-11-05 Hearing of the appeal, 2024-11-05, CJ Ka Côt Row Mar Kas Ja Ob Mor
Decision reserved
2024-11-01 Respondent's condensed book, (Book Form), (Printed version filed on 2024-11-01) His Majesty the King in Right of Canada as Represented by the Minister of National Revenue
2024-11-01 Intervener's condensed book, (Book Form), (Printed version filed on 2024-11-01) His Majesty the King in right of the Province of British Columbia, as represented by the Minister of Finance
2024-11-01 Intervener's condensed book, (Book Form), (Printed version filed on 2024-11-01) Canadian Association of Insolvency and Restructuring Professionals
2024-10-31 Appellant's condensed book, (Book Form), (Printed version filed on 2024-10-31) Izabela Piekut
2024-10-31 Intervener's condensed book, (Book Form), (Printed version filed on 2024-10-31) Attorney General of Ontario
2024-10-31 Intervener's condensed book, (Book Form), (Printed version filed on 2024-10-31) Attorney General of Quebec
2024-10-31 Intervener's condensed book, (Book Form), (Printed version filed on 2024-10-31) Canadian Alliance of Student Associations
2024-10-16 Notice of appearance, Fernando de Lima, Emily Lapper and Shannon Davis will appear before the Court remotely. Fernando de Lima will present oral argument

, (Printed version due on 2024-10-23)
His Majesty the King in right of the Province of British Columbia, as represented by the Minister of Finance
2024-10-08 Correspondence received from, Request for 4 seats at the appeal hearing His Majesty the King in Right of Canada as Represented by the Minister of National Revenue
2024-10-08 Notice of appearance, Michael Taylor and Christa Akey will appear before the Court. Michael Taylor will present oral argument., (Printed version due on 2024-10-16) His Majesty the King in Right of Canada as Represented by the Minister of National Revenue
2024-10-07 Notice of appearance, Heather Fisher, C. Haddon Murray and James Aston will appear before the Court. Heather Fisher will present oral argument., (Printed version due on 2024-10-15) Canadian Association of Insolvency and Restructuring Professionals
2024-10-03 Notice of appearance, Shahana Kar and Kristina Yeretsian will appear before the Court virtually. Shahana Kar will present oral argument.


, (Printed version filed on 2024-10-07)
Attorney General of Ontario
2024-10-02 Correspondence received from, Request for 1 seat at the appeal hearing Izabela Piekut
2024-10-02 Notice of appearance, Cody Gordan Reed man will appear before the Court and will present oral argument.
, (Printed version due on 2024-10-09)
Izabela Piekut
2024-09-24 Notice of appearance, (Letter Form), Jeremy Opolsky, Mike Noel, Alison Schwenk and Anna Lund will appear before the Court. Jeremy Opolsky will present oral argument.
, (Printed version due on 2024-10-02)
Canadian Alliance of Student Associations
2024-09-23 Notice of appearance, *Amended notice filed on Oct. 9, 2024
Janie Desautels and Audrey-Anne Blais will appear before the Court. Janie Desautels will present oral argument virtually.
, (Printed version due on 2024-10-01)
Attorney General of Quebec
2024-07-09 Notice of hearing sent to parties
2024-07-09 Appeal hearing scheduled, 2024-11-05
Decision reserved
2024-06-21 Letter advising the parties of tentative hearing date and filing deadlines (Leave granted)
2024-06-17 Reply factum on appeal, (Book Form), Completed on: 2024-06-17 His Majesty the King in Right of Canada as Represented by the Minister of National Revenue
2024-06-17 Reply factum on appeal, (Book Form), Completed on: 2024-06-17, (Printed version filed on 2024-06-18) Izabela Piekut
2024-06-10 Intervener's book of authorities, (Book Form), Completed on: 2024-06-10, (Printed version filed on 2024-06-10) Attorney General of Ontario
2024-06-10 Intervener's factum, (Book Form), Completed on: 2024-06-10, (Printed version filed on 2024-06-10) Attorney General of Ontario
2024-06-10 Intervener's factum, (Book Form), Amended version required (Rec'd 06-27-2024), Completed on: 2024-06-27, (Printed version filed on 2024-06-27) His Majesty the King in right of the Province of British Columbia, as represented by the Minister of Finance
2024-06-10 Intervener's book of authorities, (Book Form), Completed on: 2024-06-10, (Printed version filed on 2024-06-10) Canadian Alliance of Student Associations
2024-06-10 Intervener's factum, (Book Form), Completed on: 2024-06-10, (Printed version filed on 2024-06-10) Canadian Alliance of Student Associations
2024-06-10 Intervener's factum, (Book Form), Completed on: 2024-06-10, (Printed version filed on 2024-06-10) Canadian Association of Insolvency and Restructuring Professionals
2024-06-07 Intervener's book of authorities, Completed on: 2024-06-07, (Printed version filed on 2024-06-07) Attorney General of Quebec
2024-06-07 Intervener's factum, Completed on: 2024-06-07, (Printed version filed on 2024-06-10) Attorney General of Quebec
2024-06-05 Correspondence received from, Explaining amendments of the factum His Majesty the King in Right of Canada as Represented by the Minister of National Revenue
2024-06-03 Correspondence received from, Amendments to the respondents factum His Majesty the King in Right of Canada as Represented by the Minister of National Revenue
2024-05-06 Respondent's book of authorities, (Book Form), Completed on: 2024-05-06, (Printed version filed on 2024-05-09) His Majesty the King in Right of Canada as Represented by the Minister of National Revenue
2024-05-06 Certificate (on limitations to public access), 23A His Majesty the King in Right of Canada as Represented by the Minister of National Revenue
2024-05-06 Respondent's factum, (Book Form), Amended version rec'd 06-06-2024, Completed on: 2024-05-06, (Printed version filed on 2024-06-12) His Majesty the King in Right of Canada as Represented by the Minister of National Revenue
2024-04-29 Order on motion for leave to intervene, by JUSTICE CÔTÉ
2024-04-29 Decision on the motion for leave to intervene, Côt, UPON APPLICATIONS by the Attorney General of Ontario; the Attorney General of Quebec; His Majesty the King in right of the Province of British Columbia, as represented by the Minister of Finance; the Canadian Alliance of Student Associations and the Canadian Association of Insolvency and Restructuring Professionals for leave to intervene in the above appeal;

AND THE MATERIAL FILED having been read;

IT IS HEREBY ORDERED THAT:

The motions for leave to intervene are granted and the five (5) interveners shall be entitled to each serve and file a factum, not to exceed ten (10) pages in length, and book of authorities, if any, on or before June 10, 2024.

The five (5) interveners are each granted permission to present oral argument not exceeding five (5) minutes at the hearing of the appeal.

The appellant and respondent are granted permission to each serve and file a single factum in reply to all interventions, not to exceed five (5) pages in length on or before June 17, 2024.

The interveners are not entitled to raise new issues or to adduce further evidence or otherwise to supplement the record of the parties.

Pursuant to Rule 59(1)(a) of the Rules of the Supreme Court of Canada, the interveners shall pay to the appellant and the respondent any additional disbursements resulting from their interventions.

Judgment accordingly
2024-04-29 Submission of motion for leave to intervene, Côt
2024-04-19 Notice of name Canadian Association of Insolvency and Restructuring Professionals
2024-04-16 Response to the motion for leave to intervene, (Letter Form), Completed on: 2024-04-18, (Printed version filed on 2024-04-17) Izabela Piekut
2024-04-15 Response to the motion for leave to intervene, (Letter Form), Completed on: 2024-04-18, (Printed version due on 2024-04-22) His Majesty the King in Right of Canada as Represented by the Minister of National Revenue
2024-04-08 Motion for leave to intervene, (Book Form), Missing:
- Notice of name (rec'd 2024-04-19), Completed on: 2024-04-23, (Printed version filed on 2024-04-08)
Canadian Association of Insolvency and Restructuring Professionals
2024-04-08 Motion for leave to intervene, (Book Form), Completed on: 2024-04-10, (Printed version filed on 2024-04-08) Attorney General of Ontario
2024-04-08 Notice of name Canadian Alliance of Student Associations
2024-04-08 Motion for leave to intervene, (Book Form), Completed on: 2024-04-09, (Printed version filed on 2024-04-09) Canadian Alliance of Student Associations
2024-04-05 Motion for leave to intervene, (Book Form), Completed on: 2024-04-09, (Printed version filed on 2024-04-10) His Majesty the King in right of the Province of British Columbia, as represented by the Minister of Finance
2024-04-04 Motion for leave to intervene, (Book Form), Completed on: 2024-04-10, (Printed version filed on 2024-04-05) Attorney General of Quebec
2024-03-11 Certificate of counsel (attesting to record), (Letter Form), 24A, (Printed version filed on 2024-03-11) Izabela Piekut
2024-03-11 Appellant's record, (Book Form), Completed on: 2024-03-11, (Printed version filed on 2024-03-11) Izabela Piekut
2024-03-11 Appellant's factum, (Book Form), Completed on: 2024-03-11, (Printed version filed on 2024-03-11) Izabela Piekut
2024-02-15 Notice of change of counsel, Michael Taylor, now have conduct of this appeal on behalf of the respondent, along with Christa Akey. Christopher Rupar remains as agent for the respondent. His Majesty the King in Right of Canada as Represented by the Minister of National Revenue
2024-01-15 Notice of appeal, (Letter Form), Completed on: 2024-01-15, (Printed version filed on 2024-01-15) Izabela Piekut
2023-12-14 Copy of formal judgment sent to Registrar of the Court of Appeal and all parties
2023-12-14 Judgment on leave sent to the parties
2023-12-14 Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Court of Appeal for British Columbia (Vancouver), Number CA47755, 2023 BCCA 181, dated April 19, 2023, is granted with costs in the cause.
Granted, with costs in the cause
2023-10-30 All materials on application for leave submitted to the Judges, for consideration by the Court
2023-08-16 Certificate (on limitations to public access), (Letter Form), 23A, (Printed version filed on 2023-08-21) His Majesty the King in Right of Canada as Represented by the Minister of National Revenue
2023-08-16 Respondent's response on the application for leave to appeal, (Letter Form), Completed on: 2023-08-16, (Printed version filed on 2023-08-21) His Majesty the King in Right of Canada as Represented by the Minister of National Revenue
2023-06-16 Letter acknowledging receipt of a complete application for leave to appeal, File opened on June 16, 2023
2023-06-15 Certificate (on limitations to public access), Form 23A, (Printed version filed on 2023-06-16) Izabela Piekut
2023-06-15 Application for leave to appeal, (Book Form), Missing:
- Filing fees (rec'd 2023-06-30), Completed on: 2023-06-16, (Printed version filed on 2023-06-16)
Izabela Piekut