Case information
Conduct a refined search of the Supreme Court of Canada database to obtain details on the status of a matter before the Court.
25559
Toronto College Park 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.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 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) | |
| 1998-02-13 | 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 Federal Court - Trial Division restored. Allowed, costs in this Court and courts below |
|
| 1997-12-16 | General proceeding, transcript received and distributed to the justices (112 pages) (joint with 24663-25674) | |
| 1997-12-02 |
Hearing of the appeal, 1997-12-02, G Co Ia Ma Ba Decision reserved |
|
| 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 (Montréal, QC) confirming the order in which the appeals should be heard by A. Roland (SENT BY FAX) | |
| 1997-11-12 | Respondent's factum, 24 copies, with service, Completed on: 1997-11-12 | Her Majesty the Queen |
| 1997-11-12 | General proceeding, 12 copies of Condensed Book of authorities | Her Majesty the Queen |
| 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 25674-24663) | |
| 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 S.C. from counsel for Toronto College, dated Nov. 7, 1997 and Canderel, dated Nov. 9, 1997 (joint with 25674-24663) | |
| 1997-11-07 | Correspondence (sent by the Court) to, (by fax) from Thomas B. Akin; re: order of presentation | |
| 1997-10-03 |
Appeal hearing scheduled, 1997-12-02 Decision reserved |
|
| 1997-10-02 | Book of authorities, 10 copies, Completed on: 1997-10-02 | Toronto College Park Limited |
| 1997-10-02 | General proceeding, 10 copies of Appellant's Condensed book of authorities | Toronto College Park Limited |
| 1997-09-17 | Proof of service, of appellant's factum (admitted on Sept. 16\97) | |
| 1997-09-16 | Appellant's factum, 24 copies, Completed on: 1997-09-16 | Toronto College Park Limited |
| 1997-08-12 | Appeal perfected for hearing, Session beginning on 1997-10-06 | |
| 1997-07-25 | Certified casebook, Vol. I & II | Toronto College Park Limited |
| 1997-07-21 | Appeal court record, 2 boxes | |
| 1997-07-14 | Case on appeal, 23 copies of vol. I & II | Toronto College Park Limited |
| 1997-05-20 | Correspondence (sent by the Court) to, sent to A.G. of Canada (Toronto, ON) enclosing copy of Rule 32 | |
| 1997-05-20 | Correspondence (sent by the Court) to, sent to McCarthy Tétrault (Toronto, ON) enclosing copy of Rule 32 | |
| 1997-05-16 | Notice of appeal, Completed on: 1997-05-16 | Toronto College Park Limited |
| 1997-05-08 |
Judgment of the Court on the application for leave to appeal, LaF G Ma, The application for leave to appeal is granted. Granted, no order as to costs |
|
| 1997-05-08 | Notice of deposit of judgment issued to all parties, McCarthy, Tetrault | |
| 1997-05-08 | Notice of deposit of judgment issued to all parties, A.G. of Canada | |
| 1997-04-09 | Correspondence received from, (by fax) from Thomas B. Akin; re: replying to the response on the Canadian Tax Journal case sent to LaF G Ma, Apr. 10/97 | Toronto College Park Limited |
| 1997-04-02 | Correspondence received from, from J. S. Gill to M. Larmour, letter dated April 1, 1997 (fax copy) re: responding to the article "Canadian Tax Journal" filed by the appellant (see LaForest's instruction on March 24, 1997) sent to LaF G Ma, Apr. 10/97 | Her Majesty the Queen |
| 1997-03-24 | General proceeding, (Upon instructions of La Forest J. the respondent may file a response to the Canadian Tax Journal article within 7 days & the applicant a reply within 3 days thereafter) | |
| 1997-03-19 | Correspondence received from, (by fax) from Brian Pel; re: that the article filed earlier is of potential relevance to the leave application and should be brought to the attention of the Court | Toronto College Park Limited |
| 1997-03-18 | Correspondence received from, (by fax) from David E. Spiro; re: object to the material being put before the panel (see letter of Mr. Pel) (original filed March 26/97) | Her Majesty the Queen |
| 1997-03-14 | Correspondence received from, (by fax) from Brian C. Pel; re: enclosed a commentary on the FCA's decision in R. v. Toronto College Park | Toronto College Park Limited |
| 1997-02-25 | Correspondence received from, (by fax) dated Feb. 12/97 from Thomas B. Akin (McCarthy Tétrault) to Mr. Guy Du Pont to advise the Court that he takes no position on the motion filed by Canderel Limited (24663) for Common Hearing | Toronto College Park Limited |
| 1997-02-13 | Correspondence received from, dated Feb. 13/97 from Warren J.A. Mitchell, Q.C. counsel in Ikea Limited (25674) re: motion for reconsideration of Canderel Limited (24663) be considered at the same time and by the same panel as leave in this file and Ikea Limited (joint with a response | |
| 1997-02-07 | All materials on application for leave submitted to the Judges, LaF G Ma | |
| 1997-01-29 | Proof of service, of the applicant's reply | |
| 1997-01-28 | Applicant's reply to respondent's argument, 5 copies, with service, Completed on: 1997-01-28 | Toronto College Park Limited |
| 1997-01-22 | Respondent's response on the application for leave to appeal, 5 copies (see order dated Dec. 13, 1996), with service, Completed on: 1997-01-22 | Her Majesty the Queen |
| 1997-01-13 | Proof of service, of the Canadian Tax Foundation Annual Tax Foundation written by Mr. Jean Potvin | |
| 1997-01-10 | Correspondence received from, sent to McCarthy, Tétrault, (Ottawa, ON) to acknowledge receipt of material commencing a proceeding and the filing fee | |
| 1997-01-10 | Correspondence received from, sent to the Attorney General of Canada (Ottawa,ON) a copy of the letter dated January 10, 1997, sent to the Applicant | |
| 1997-01-09 | Correspondence received from, dated Jan. 9/97 from Roger Taylor (Justice Canada) counsel for the respondent in IKEA LIMITED (25674) re: does not oppose the consideration by the same panel of both applications (see file 25674) | |
| 1996-12-27 | Correspondence received from, from McCarthy, Tétrault (Brian Pel) to M. Larmour, letter dated Dec. 24, 1996 re: enclosing a copy of Canadian Tax Foundation | Toronto College Park Limited |
| 1996-12-27 | General proceeding, 5 copies of CANADIAN TAX FOUNDATION BY JEAN POTVIN (TO BE SENT WITH THE APPLICATION FOR LEAVE TO APPEAL) (WAIT FOR SERVICE) P.S. this article has been mentioned in the amended leave to appeal but was not published at that time | Toronto College Park Limited |
| 1996-12-23 | General proceeding, 5 copies of AMENDED APPLICATION FOR LEAVE TO APPEAL (SEE ORDER DATED DEC. 13, 1996), with service | Toronto College Park Limited |
| 1996-12-18 | Correspondence received from, from Thomas B. Akin to M. Larmour, letter dated Dec. 18, 1996 re: has no objection to having the 2 leave applications considered together (SEE FILE 25674) (JOINT) (TO BE SENT WITH THE APPLICATION FOR LEAVE TO APPEAL) | Toronto College Park Limited |
| 1996-12-13 |
Decision on motion to strike out, Ma Granted, no order as to costs |
|
| 1996-12-13 | Hearing of motion to strike out, 1996-12-13, Ma | |
| 1996-12-13 | Submission of motion to strike out, 1996-12-13, Ma | |
| 1996-12-06 | General proceeding, 5 copies of MEMORANDUM OF ARGUMENT TO THE APPLICANT'S RESPONSE TO THE MOTION TO STRIKE, with service | Her Majesty the Queen |
| 1996-12-03 | General proceeding, Applicant's response to respondent's motion to strike out the affidavit of Thomas Bernard Akin 5 copies (bookform), with service | Toronto College Park Limited |
| 1996-11-14 | Correspondence received from, (by fax) dated Nov. 14/96 from David E. Spiro consenting to the 21 days for the applicant to respond on the following terms: to be allowed 9 days to deliver an answer etc. (original received on Nov. 19, 1996) | Her Majesty the Queen |
| 1996-11-13 | Correspondence received from, from McCarthy, Tétrault to Registrar, letter dated Nov. 12, 1996 (fax copy) re: will contest the motion to strike out and requesting 21 days to response (original received on Nov. 18, 1996) | Toronto College Park Limited |
| 1996-11-12 | $50.00 filing fee for a notice of motion, (from Justice account) | Her Majesty the Queen |
| 1996-11-12 | Motion to extend time, to 30 days from the date of the filing of an amended application for leave to appeal (joint with motion to strike out), with service, Completed on: 1996-11-12 | Her Majesty the Queen |
| 1996-11-12 | Motion to strike out, the affidavit of Thomas Bernard Akin (5 copies - book form - joint with motion to extend the time), with service, Completed on: 1996-11-12 | Her Majesty the Queen |
| 1996-11-05 | Proof of service, of the application for leave to appeal (service admitted on Oct. 29, 1996) | |
| 1996-10-30 | Correspondence received from, sent to McCarthy, Tétrault to acknowledge receipt of application for leave to appeal | |
| 1996-10-30 | Correspondence received from, sent to a.G. of Canada enclosing copy of letter dated Oct 30/96 sent to applicant | |
| 1996-10-24 | $50.00 filing fee, receipt #32845 | Toronto College Park Limited |
| 1996-10-24 | Application for leave to appeal, 5 copies (missing proof of service), Completed on: 1996-11-05 | Toronto College Park 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
| Name | Role | Status |
|---|---|---|
| Toronto College Park Limited | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
Counsel
Party: Toronto College Park Limited
Counsel
Thomas B. Akin
Michael E. Barrack
Michael E. Barrack
McCarthy Tétrault
4700 TD BANK TOWER
PO BOX 48
TORONTO, Ontario
M5K 1E6
Telephone: (416) 362-1812
FAX: (416) 868-0673
4700 TD BANK TOWER
PO BOX 48
TORONTO, Ontario
M5K 1E6
Telephone: (416) 362-1812
FAX: (416) 868-0673
Agent
Colin Baxter
McCarthy, Tétrault
1400 - 40 Elgin St
Ottawa, Ontario
K1P 5K6
Telephone: (613) 238-2121
FAX: (613) 563-9386
1400 - 40 Elgin St
Ottawa, Ontario
K1P 5K6
Telephone: (613) 238-2121
FAX: (613) 563-9386
Party: Her Majesty the Queen
Counsel
Jack S. Gill, Q.C.
Attorney General of Canada
3400 First Canadian Place
PO Box 36
Toronto, Ontario
M5X 1K6
Telephone: (416) 973-3318
FAX: (416) 973-0810
3400 First Canadian Place
PO Box 36
Toronto, Ontario
M5X 1K6
Telephone: (416) 973-3318
FAX: (416) 973-0810
Agent
Ian S. MacGregor, Q.C.
Attorney General of Canada
Department of Justice
239 Wellington Street
Ottawa, Ontario
K1A 0H8
Telephone: (613) 957-4811
FAX: (613) 941-2293
Department of Justice
239 Wellington Street
Ottawa, Ontario
K1A 0H8
Telephone: (613) 957-4811
FAX: (613) 941-2293
Summary
Keywords
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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
December 8, 1993
Federal Court of Canada, Trial Division
T-2243-90
Federal Court of Canada, Trial Division
T-2243-90
applicant's appeal of tax assessment allowed
June 25, 1996
Federal Court of Appeal
A-348-94 & al.
Federal Court of Appeal
A-348-94 & al.
appeal allowed
Memorandums of argument on application for leave to appeal
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 filing 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.
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Related links
Factums on appeal
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
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Date modified: 2025-05-13