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24093

Alan M. Schwartz v. Her Majesty the Queen

(Federal) (Civil) (By Leave)

Docket

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

List of proceedings
Date Proceeding Filed By
(if applicable)
1997-07-23 Appeal closed
1996-04-04 Correspondence (sent by the Court) to, sent to Federal Court of Canada (Ottawa, ON) enclosing their record
1996-03-07 Formal judgment sent to the registrar of the court of appeal and all parties, F.C.A. Ontario (Ottawa)
1996-03-07 Copy of formal judgment being prepared, A.G. of Canada (Ottawa, ON)
1996-03-07 Copy of formal judgment being prepared, Lang, Michener (Ottawa, ON)
1996-02-22 Judgment on the appeal rendered, LaF L'HD So G McL Ia Ma, The appeal is allowed and the decision of the Tax Court of Canada is restored with costs throughout.
Allowed, no order as to costs
1996-02-22 Notice of deposit of judgment sent to all parties, A.G. of Canada (Ottawa, ON)
1996-02-22 Notice of deposit of judgment sent to all parties, Lang, Michener (Ottawa, ON)
1995-10-20 General proceeding, transcripts received and distributed to the judges (85 pages)
1995-10-06 Hearing of the appeal, 1995-10-06, LaF L'HD So G McL Ia Ma
Decision reserved
1995-10-05 Correspondence (sent by the Court) to, from Lang, Michener re: enclosing 10 copies of the missing page 6 from the Reasons for Judgment of the Tax Court in the Case on Appeal (encl.)
1995-10-05 Correspondence (sent by the Court) to, from Lang, Michener re: duration of argument (fax copy)
1995-10-03 Order on motion to file a reply factum on appeal
1995-10-03 Order on motion to strike out, portions of the respondent's factum
1995-10-02 Reply factum on appeal, 24 copies (see order dated Sept. 28/95), with service Alan M. Schwartz
1995-10-02 Book of authorities, SUPPLEMENTARY 10 copies, with service Alan M. Schwartz
1995-09-28 Decision on the motion to file a reply factum on appeal, not later than 4 o'clock Monday, Oct 2/95, McL
Granted, no order as to costs
1995-09-28 Hearing of motion to file a reply factum on appeal, 1995-09-28, not later than 4 o'clock Monday, Oct 2/95, McL
1995-09-28 Submission of motion to file a reply factum on appeal, 1995-09-28, not later than 4 o'clock Monday, Oct 2/95, McL
1995-09-28 Decision on motion to strike out, portions of the respondent's factum, McL
Dismissed, no order as to costs
1995-09-28 Hearing of motion to strike out, 1995-09-28, portions of the respondent's factum, McL
1995-09-28 Submission of motion to strike out, 1995-09-28, portions of the respondent's factum, McL
1995-09-27 General proceeding, 2 copies of reply to the motion of the appellant to file a reply factum Her Majesty the Queen
1995-09-21 Affidavit, para. 46 to 66 of the respondent's factum; Carrie Smit, with service Alan M. Schwartz
1995-09-20 $50.00 filing fee for notice of motion, receipt #30669 Alan M. Schwartz
1995-09-20 Affidavit, Carrie Smit, with service Alan M. Schwartz
1995-09-20 Motion to file a reply factum on appeal, With service Alan M. Schwartz
1995-09-20 Motion to strike out, para. 46 to 66 of the respondent's factum, with service Alan M. Schwartz
1995-09-07 Appeal hearing scheduled, 1995-10-06
Decision reserved
1995-05-26 Book of authorities, 10 copies of vol. 1 and 2 Her Majesty the Queen
1995-05-26 Respondent's factum, 24 copies, with service Her Majesty the Queen
1995-05-26 Appeal perfected for hearing, Session beginning on 1995-10-02
1995-05-15 General proceeding, 24 copies of Exhibit showing the notations under Tab 24 of the Case on Appeal (TO BE SENT TO THE JUDGES) Alan M. Schwartz
1995-05-15 Correspondence (sent by the Court) to, from Goodman, Phillips to M. Larmour re: enclosing 24 copies of the Exhibit showing the notations under Tab 24 of the case on Appeal (TO BE SENT TO THE JUDGES)
1995-03-31 Book of authorities, 10 copies, with service Alan M. Schwartz
1995-03-31 Appellant's factum, 24 copies, with service Alan M. Schwartz
1995-02-28 Certified casebook, 1 copy Alan M. Schwartz
1995-02-28 Appeal court record, 1 accordion file (joint with Trial record)
1995-02-28 Trial court record, 1 accordion file (joint with C/A record)
1995-02-01 Correspondence (sent by the Court) to, (by fax) from Lang, Michener; re: F.C.A. will send the certified copy of the Case on Appeal once they have corrected an error in the original reasons for judgment (original filed Feb. 2/95)
1995-01-31 Case on appeal, 23 copies, with service Alan M. Schwartz
1994-11-25 Correspondence (sent by the Court) to, sent to Goodman & Goodman (Toronto, ON) enclosing copy of Rule 32
1994-11-25 Correspondence (sent by the Court) to, sent to A.G. of Canada (Toronto, ON) enclosing copy of Rule 32 c.c. Robert Frater
1994-11-07 Order granting leave to appeal
1994-11-07 Correspondence (sent by the Court) to, of Eugene Meehan (Lang Michener) to inform the Courtthat the appellant is not preparing a Notice for Security for Costs in this matter
1994-11-03 Notice of appeal, (1 copy), with service Alan M. Schwartz
1994-10-14 Notice of deposit of judgment issued to all parties, A.G. of Canada (Ottawa, ON)
1994-10-14 Notice of deposit of judgment issued to all parties, Goodman & Goodman (Toronto, ON)
1994-10-13 Judgment of the Court on the application for leave to appeal, LaF So Ma, The application for leave to appeal is granted.
Granted, no order as to costs
1994-07-11 Book of authorities, 5 copies sent to LaF So Ma, July 12/94 Her Majesty the Queen
1994-07-11 Correspondence received from, of Elizabeth Chasson (Justice Canada) to advise the Court that the Table of Authorities in the Respondent's Response contained 2 typographical errors for cases listed as number 12 and 14 sent to LaF So Ma, July 12/94 Her Majesty the Queen
1994-05-17 All materials on application for leave submitted to the Judges, LaF So Ma
1994-05-11 Applicant's reply to respondent's argument, 5 copies, with service Alan M. Schwartz
1994-05-05 Respondent's response on the application for leave to appeal, 5 copies Her Majesty the Queen
1994-04-21 Correspondence received from, sent to Goodman & Goodman (Toronto, ON) to acknowledge receipt of material commencing a proceeding with filing fee
1994-04-18 $30.00 filing fee, receipt no. 24447 Alan M. Schwartz
1994-04-18 Application for leave to appeal, 5 copies, with service, Completed on: 1994-04-18 Alan M. Schwartz

Parties

Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.

Main parties

Main parties - Appellants
Name Role Status
Schwartz, Alan M. Applicant Active

v.

Main parties - Respondents
Name Role Status
Her Majesty the Queen Respondent Active

Counsel

Party: Schwartz, Alan M.

Counsel
Name
Benjamin Zarnett
Contact information
Goodman Phillips & Vineberg
2400 - 250 Yonge St
Box 24
Toronto, Ontario
M5B 2M6
Telephone: (416) 597-4204
FAX: (416) 979-1234
Agent
Name
Eugene Meehan
Contact information
Lang Michener
300 - 50 O'Connor St
Ottawa, Ontario
K1P 6L2
Telephone: (613) 232-7171
FAX: (613) 231-3191

Party: Her Majesty the Queen

Counsel
Names
Elizabeth Chasson
J.S. Gill, Q.C.
Contact information
Attorney General of Canada
3400 - FIRST CANADIAN PL
PO BOX 36
TORONTO, Ontario
M5X 1A9
Telephone: (416) 973-0942
Agent
Name
Ian S. MacGregor, Q.C.
Contact information
Attorney General of Canada
Department of Justice
239 Wellington Street
Ottawa, Ontario
K1A 0H8
Telephone: (613) 957-4811
FAX: (613) 941-2293

Summary

Keywords

None.

Summary

Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.

None.

Lower court rulings

January 18, 1993
Tax Court of Canada

92-26(IT)

appeal allowed

February 15, 1994
Federal Court of Appeal

A-170-93

appeal allowed

Filed documents

The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.

If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.

Downloadable PDFs

Not available

The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.

If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.

Downloadable PDFs

Not available

The condensed books of the appellant, the respondent and the intervener will be posted here upon receipt of the electronic version, 2 days prior to the scheduled appeal hearing. You may also obtain copies of condensed books by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.

If you have questions about a condensed book or want permission to use a condensed book, please contact the author of the condensed book directly. Their contact information appears on the first page of each condensed book.

Downloadable PDFs

Not available

Webcasts

Not available.

Date modified: 2025-05-13