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24663

Canderel Limited 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)
1998-10-14 Payment out cheque issued, #2201-07920430 dated Aug. 28/98 in the amount of $524.88 payable to Goodman Phillips & Vineberg
1998-08-24 Approved order for payment out, sent to Finance on Aug. 25/98
1998-05-07 Appeal closed
1998-05-06 Record returned to the Registrar of the Court of Appeal, (2 boxes)
1998-02-26 Copy of formal judgment being prepared, all parties
1998-02-25 Formal judgment sent to the registrar of the court of appeal and all parties, F.C.A. (Ottawa, Ontario)
1998-02-18 Correspondence (sent by the Court) to, from David Nathanson of McDonald & Hayden to A. Roland, letter dated Feb. 18, 1998 (fax copy) re: error in par. 34 of the reasons for judgment
1998-02-13 Notice of deposit of judgment sent to all parties, all parties
1998-02-12 Judgment on the appeal rendered, G Co Ia Ma Ba, The appeal is allowed with costs throughout. The judgment of the Federal Court of Appeal is set aside and the judgment of the Tax Court of Canada restored.
Allowed, costs in this Court and courts below
1997-12-16 General proceeding, transcript received and distributed to the justice s (112 pages)(joint with 25559-25674)
1997-12-03 Correspondence (sent by the Court) to, from goodman, Phillips, letter Dec. 3, 1997 (fax copy) re: a passage in the Appellant's condensed authorities had not been underlined
1997-12-02 General proceeding, 10 copies of Appellant's condensed Book Canderel Limited
1997-12-02 Hearing of the appeal, 1997-12-02, G Co Ia Ma Ba
Decision reserved
1997-12-02 General proceeding, 10 copies of misc. documents (given in Court by the appellant) Canderel Limited
1997-12-01 General proceeding, 10 copies of Respondent's supplementary condensed book Her Majesty the Queen
1997-12-01 Supplemental document, 10 copies of Respondent's supplementary book of authorities Her Majesty the Queen
1997-11-27 Book of authorities, 10 copies of vol. 1 and 2 (CONDENSED), Completed on: 1997-11-27 Her Majesty the Queen
1997-11-21 Book of authorities, 10 copies of vol. 1 and 2, Completed on: 1997-11-21 Canderel Limited
1997-11-13 Correspondence (sent by the Court) to, sent to McCarthy Tétrault (Toronto, ON) confirming the order in which the appeals should be heard by A. Roland (SENT BY FAX)
1997-11-13 Correspondence (sent by the Court) to, sent to Dept. of Justice (Toronto, ON) confirming the order in which the appeals should be heard by A. Roland (SENT BY FAX)
1997-11-13 Correspondence (sent by the Court) to, sent to Thorsteinssons (Vancouver, BC) confirming the order in which the appeals should be heard by A. Roland (SENT BY FAX)
1997-11-13 Correspondence (sent by the Court) to, sent to Dept. of Justice (Ottawa, ON) confirming the order in which the appeals should be heard by A. Roland (SENT BY FAX)
1997-11-13 Correspondence (sent by the Court) to, sent to Goodman Phillips & Vineberg (Montreal, QC) confirming the order in which the appeals should be heard by A. Roland (SENT BY FAX)
1997-11-12 Correspondence (sent by the Court) to, from W. Mitchell to A. Roland, letter dated Nov. 12, 1997 (fax copy) re: agreed with the order of presentation described in Mr. Akin's letter on Nov. 7, 1997 (joint with 25674-25559)
1997-11-10 Correspondence (sent by the Court) to, from G. Du Pont to A. Roland, letter dated Nov. 9, 1997 (fax copy) re: requesting if a formal motion is necessary
1997-11-10 Correspondence (sent by the Court) to, from R. Taylor to A. Roland, letter dated Nov. 10, 1997 (fax copy) re: wishes to clarify certain of the matters contained in letters to the S.C. from counsel for Toronto College Park, dated Nov. 7, 1997 and Canderel, dated Nov. 9, 1997 (joint with 25674-2
1997-11-07 Correspondence (sent by the Court) to, (by fax) from Guy Du Pont; re: direction as to the order of presentation
1997-11-07 Correspondence (sent by the Court) to
1997-11-07 Book of authorities, 10 copies, Completed on: 1997-11-07 Her Majesty the Queen
1997-11-07 Respondent's factum, 24 copies, with service, Completed on: 1997-11-07 Her Majesty the Queen
1997-10-03 Appeal hearing scheduled, 1997-12-02
Decision reserved
1997-09-15 Appellant's factum, 24 copies, Completed on: 1997-09-15 Canderel Limited
1997-09-02 Proof of service, of the case on appeal. vol 1 to 10
1997-08-20 Correspondence (sent by the Court) to, sent to Roger Taylor (Dept. of Just. Canada) enclosing copy of the notice to the profession dealing with condensed books
1997-08-20 Correspondence (sent by the Court) to, sent to Guy Du Pont (Goodman, Phillips & Vineberg Montreal, QC) enclosing copy of the notice to the profession dealing with condensed books
1997-08-20 Certified casebook, of vol. 1 to 10 Canderel Limited
1997-08-19 Appeal court record, 2 boxes
1997-08-12 Case on appeal, 23 copies of vols. 1 to 10 Canderel Limited
1997-08-12 Appeal perfected for hearing, Session beginning on 1997-10-06
1997-08-05 Correspondence (sent by the Court) to, (by fax) from Guy Du Pont; re: appeal scheduled to be heard on Dec. 2\97 and factum to be filed by Sept. 15\97 (original filed Aug. 11\97)
1997-05-27 Notice of deposit of security, With service
1997-05-23 Correspondence (sent by the Court) to, sent to A.G. of Canada enclosing copy of Rule 32
1997-05-23 Correspondence (sent by the Court) to, sent to Goodman Phillips & Vineberg (Montréal,QC) enclosing copy of Rule 32
1997-05-23 Order granting leave to appeal
1997-05-20 $10.00 fee for depositing security, receipt #34145 Canderel Limited
1997-05-20 $500 security deposit paid, direction #2415 Canderel Limited
1997-05-20 Notice of appeal, With service, Completed on: 1997-05-20 Canderel Limited
1997-05-08 Decision on the motion for reconsideration of the application for leave to appeal, CJ G Ia, The application for reconsideration and the application for leave to appeal are granted.
Granted, no order as to costs
1997-05-08 Notice of deposit of judgment issued to all parties, A.G. of Canada
1997-05-08 Notice of deposit of judgment issued to all parties, Charron, Hollander, Mattar
1997-04-17 Correspondence received from, (by fax) from Guy Mattar addressed to Guy Du Pont Canderel Limited
1997-04-09 Correspondence received from, (by fax) from Guy Du Pont; re: that the reconsideration will be going to the original panel Canderel Limited
1997-04-04 Submission of motion for reconsideration of the application for leave to appeal to panel, CJ G Ia
1997-04-04 Decision on the miscellaneous motion, The application for reconsideration by another panel of the decision to dismiss with costs the application for leave to appeal is, with the concurrence of Justice La Forest and Justice Major, hereby dismiss with costs, Co
Dismissed, no order as to costs
1997-04-04 Hearing of miscellaneous motion, 1997-04-04, The application for reconsideration by another panel of the decision to dismiss with costs the application for leave to appeal is, with the concurrence of Justice La Forest and Justice Major, hereby dismiss with costs, Co
1997-04-04 Submission of miscellaneous motion, 1997-04-04, The application for reconsideration by another panel of the decision to dismiss with costs the application for leave to appeal is, with the concurrence of Justice La Forest and Justice Major, hereby dismiss with costs, Co
1997-03-11 General proceeding, REPLY TO THE RESPONDENT'S RESPONSE ON MOTION FOR RECONSIDERATION 5 copies Canderel Limited
1997-02-28 General proceeding, 10 copies of RESPONSE TO MOTION FOR RECONSIDERATION, with service Her Majesty the Queen
1997-02-25 Correspondence received from, (by fax) dated Feb. 12/97 from Thomas B. Akin (McCarthy Tétrault) counsel for Toronto College Park (25559) to advise the Court that he takes no position on the motion of Canderel re: Common Hearing of the application of Toronto College Park
1997-02-24 Correspondence received from, from J. S. Gill, Dept. of Justice to M. Larmour, letter dated Feb. 24, 1997 (fax copy) re: the position of A.G. Canada is that the application for reconsideration be dismissed (original received on Feb. 27, 1996)
1997-02-20 $50.00 filing fee for notice of motion, receipt no. 33610 for $100.00 (2 motions) Canderel Limited
1997-02-13 Correspondence received from, dated Feb. 13/97 from Warren J.A. Mitchell, Q.C. counsel for Ikea Limited (25674) re: motion for reconsideration of this file be considered at the same time and by the same panel as leave in Ikea L imited and Toronto College Park (25559) (joint with a res
1997-02-10 Notice of miscellaneous motion, (for an order that the motion for reconsideration be considered at the same time and same panel as the applications in files No. 25559 and 25674 - Toronto College Park and Ikea Ltd.) - 5 copies $50.00 requested, Completed on: 1997-02-10 Canderel Limited
1997-02-10 Motion for reconsideration of the application for leave to appeal, 5 copies (book form) $50.00 requested, Completed on: 1997-02-10 Canderel Limited
1995-08-22 Copy of formal judgment sent to Registrar of the Court of Appeal and all parties, F.C.A. Ontario (Ottawa)
1995-08-22 Copy of formal judgment on leave being prepared, A.G. of Canada (Ottawa, ON)
1995-08-22 Copy of formal judgment on leave being prepared, Charron, Hollander, Mattar (Vanier, ON)
1995-08-17 Judgment of the Court on the application for leave to appeal, CJ G Ia, The application for leave to appeal is dismissed with costs.
Dismissed, with costs
1995-08-17 Notice of deposit of judgment issued to all parties, A.G. of Canada (Ottawa, ON)
1995-08-17 Notice of deposit of judgment issued to all parties, Charron, Hollander, Mattar (Vanier, ON)
1995-06-09 All materials on application for leave submitted to the Judges, CJ G Ia
1995-05-11 Applicant's reply to respondent's argument, 5 copies Canderel Limited
1995-05-03 Respondent's response on the application for leave to appeal, 5 copies Her Majesty the Queen
1995-04-27 Proof of service, of leave application
1995-04-27 Correspondence received from, envoyé à Charron, Hollander, Mattar (Vanier, ON) pour accuser réception des documents introductifs d'instance
1995-04-27 Correspondence received from, sent to A.G. of Canada (Ottawa, ON) enclosing copy of letter dated April 27/95 sent to applicant
1995-04-18 $50.00 filing fee, receipt no. 22379 for $30.00 and no. 22388 for $20.00 Canderel Limited
1995-04-13 Application for leave to appeal, 5 copies (proof of service missing - an amount of $30.00 sent on April 13, 95 and additional $20.00 will follow - Mme Lapointe advised), Completed on: 1995-04-27 Canderel Limited

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
Canderel Limited Applicant Active

v.

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

Counsel

Party: Canderel Limited

Counsel
Name
Guy Du Pont, Esq.
Contact information
Goodman Phillips & Vineberg
1501 McGill College Avenue
26th Floor
Montréal, Quebec
H3A 3N9
Telephone: (514) 841-6406
FAX: (514) 841-6499
Email: dupont@mtl.gpv.com
Agent
Name
Guy A. Mattar
Contact information
Mattar, Cadieux
116, rue Lisgar
6e étage
Ottawa, Ontario
K2P 0C2
Telephone: (613) 237-5177
FAX: (613) 235-4704

Party: Her Majesty the Queen

Counsel
Name
Roger E. Taylor
Contact information
Attorney General of Canada
222 Queen St
Ottawa, Ontario
K1A 0H8
Telephone: (613) 957-4880
FAX: (613) 941-2233

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 10, 1994
Tax Court of Canada

91-615(IT)G

appeal allowed

February 13, 1995
Federal Court of Appeal

A-62-94

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