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.
26596
Shell Canada Limited, et al. v. Her Majesty the Queen, et al.
(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) |
|---|---|---|
| 2001-10-19 | Discontinuance of the bill of costs, (original filed Oct. 23) | Shell Canada Limited |
| 2001-07-03 | Bill of costs, (3 bills of costs), Completed on: 2001-07-03 | Shell Canada Limited |
| 1999-10-19 | Record returned to the Registrar of the Court of Appeal, (two boxes) | |
| 1999-10-15 |
Written reasons rendered after oral judgment, L'HD G McL Ia Ma Ba Bi, Appeal heard and judgment rendered June 14, 1999. Allowed, costs in this Court and courts below |
|
| 1999-09-16 | Appeal closed | |
| 1999-06-28 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 1999-06-28 | Copy of formal judgment being prepared | |
| 1999-06-21 | Transcript received, (88 pages) | |
| 1999-06-17 | Notice of deposit of judgment sent to all parties | |
| 1999-06-14 |
Judgment on the cross-appeal rendered, L'HD G McL Ia Ma Ba Bi, Reasons delivered jointly with the reasons for judgment on 15/10/1999. Dismissed, with costs |
|
| 1999-06-14 |
Judgment on the appeal rendered, L'HD G McL Ia Ma Ba Bi, L'HEUREUX-DUBÉ (orally for the Court): We are all of the view that the main appeal should succeed and accordingly the main appeal is allowed with costs. (Reasons delivered 15/10/1999). Regarding the cross-appeal, we are all of the view that it should be dismissed and accordingly the cross-appeal is dismissed with costs. (Reasons delivered 15/10/1999) Allowed, with costs |
|
| 1999-06-14 |
Hearing of the appeal, 1999-06-14, (V048), L'HD G McL Ia Ma Ba Bi Judgment rendered |
|
| 1999-06-14 | Appellant's condensed book | Shell Canada Limited |
| 1999-06-11 |
Decision on motion to extend time, to serve and file the Intervener, Attorney General of Canada's factum to May 21, Ia Granted, no order as to costs |
|
| 1999-06-10 | Submission of motion to extend time, Ia | |
| 1999-06-10 | Respondent's condensed book | Her Majesty the Queen |
| 1999-06-09 | Correspondence received from, A. Meghji dated June 8, 1999 re: requesting an additional 15 minutes | Shell Canada Limited |
| 1999-06-09 | Notice of appearance, (Alnasir Meghji, Gerald A. Grenon and Ronald B. Sirkis) P.S. R. Sirkis is with the law firm of Donahoe & Co. | Shell Canada Limited |
| 1999-06-04 | Appeal court record, 1 box (joint with Trial record) | |
| 1999-06-04 | Trial court record, 1 box (joint with C/A record) | |
| 1999-06-03 | Correspondence received from, Bennett, Jones dated June 3, 1999 (fax copy) re: consents to the filing of the Crown's revised factum, sent to L'HD G McL I Ma Ba Bi, June 4/99 | Shell Canada Limited |
| 1999-06-03 | Correspondence received from, M. Barrack dated June 3, 1999 (fax copy) re: is prepared to have the Court disregard the par. 59 to 65 in his factum and will not address them in oral argument, sent to L'HD G McL I Ma Ba Bi, June 4/99 | Canadian Pacific Limited |
| 1999-06-02 | Correspondence received from, Patricia Lee dated June 2, 1999 re: at Shell's request, agrees to send a revised factum, sent to L'HD G McL I Ma Ba Bi, June 4/99 | Her Majesty the Queen |
| 1999-06-02 |
Supplemental factum, 27 copies (REVISED FACTUM OF THE RESPONDENT, AS INTERVENER, IN REPLY TO THE FACTUM OF CP) (THIS FACTUM REPLACED THE FACTUM FILED ON MAY 21, 1999 - SEE LETTER FROM P. LEE DATED JUNE 2, 1999), sent to L'HD G McL I Ma Ba Bi, June 4/99, Completed on: 1999-06-02 |
Her Majesty the Queen |
| 1999-06-02 | Trial court record, (1 box) | |
| 1999-05-26 | Motion to extend time, to file the Intervener's Factum, Her Majesty the Queen, as Respondent in the Canadian Pacific Appeal to May 21/99, Completed on: 1999-05-26 | Her Majesty the Queen |
| 1999-05-26 | Correspondence received from, McCarthy Tétrault re: enclosing copies of decision to be inserted at Tab 10 of the Canadian Pacific Ltd.'s Book of Authorities (was missing) | Canadian Pacific Limited |
| 1999-05-21 | Supplemental factum, factum of the Respondent, as intervener, in reply to the factum of CP, intervener (See order dated April 16/99) (extension of time requested) - SEE REVISED FACTUM ON JUNE 2, 1999, Completed on: 1999-05-21 | Her Majesty the Queen |
| 1999-05-21 | Supplemental document, Book of Authorities of the Intervener, Her Majesty the Queen, as Respondent in the Canadian Pacific Appeal | Her Majesty the Queen |
| 1999-05-14 | Book of authorities, Completed on: 1999-05-14 | Canadian Pacific Limited |
| 1999-05-14 | Intervener's factum, (see order of April 16/99), Completed on: 1999-05-14 | Canadian Pacific Limited |
| 1999-05-10 | Notice of hearing | Shell Canada Limited |
| 1999-04-16 | Order on miscellaneous motion, (by the Court) | |
| 1999-04-16 |
Decision on miscellaneous motion, CJ, The motion on behalf of Canadian Pacific Ltd. for an order requesting that the hearing of the appeal in Shell Canada Ltd. v. Her Majesty The Queen (26956) be deferred until the above appeal has been inscribed for hearing and that these appeals be heard together; or in the alternative, for an order abridging the time limits; 1. The motion is denied with costs to Shell Canada Ltd. 2. Leave to intervene in Shell Canada Ltd v. Her Majesty The Queen (26956), is granted to Canadian Pacific Limited and to Her Majesty The Queen with the right for each to file a factum not exceeding 20 pages by May 14, 1999, and to present oral argument not to exceed 30 minutes. Dismissed, with costs |
|
| 1999-04-16 | Hearing of miscellaneous motion, 1999-04-16, CJ | |
| 1999-04-08 |
Appeal hearing scheduled, 1999-06-14 Judgment rendered |
|
| 1999-04-06 | Appellant's book of authorities, 12 copies (supplementary book of authorities, re: appellant's factum in reply and respondent's factum on cross-appeal), Completed on: 1999-04-06 | Shell Canada Limited |
| 1999-04-06 | Supplemental factum, 24 copies of Appellant's factum in reply (under rule 29(3) and respondent's factum on cross-appeal, Incomplete | Shell Canada Limited |
| 1999-03-30 | Submission of miscellaneous motion, 1999-04-16, CJ | |
| 1999-03-19 | Appeal perfected for hearing, Session beginning on 1999-04-19 | |
| 1999-03-19 | Respondent's book of authorities, and Appellant's Authorities on CROSS-APPEAL, Completed on: 1999-03-19 | Her Majesty the Queen |
| 1999-03-19 | Respondent's record, and Appellant's record on CROSS-APPEAL, Completed on: 1999-03-19 | Her Majesty the Queen |
| 1999-03-19 |
Respondent's factum, and Appellant's factum on CROSS-APPEAL (motion to accept in its present form without line numbering requested) (see order of March 16/99), Completed on: 1999-03-19 |
Her Majesty the Queen |
| 1999-03-18 | Notice of cross appeal, Completed on: 1999-03-18 | Her Majesty the Queen |
| 1999-03-17 | Notice of miscellaneous motion, (requesting that the appeal in Shell be deferred until the appeal in Canada Pacific (27163) has been inscribed for hearing), Completed on: 1999-03-17 | Canadian Pacific Limited |
| 1999-03-17 | General proceeding, (see misc. motion - appeals to be heard consecutively- filed by Canadian Pacific, file no. 27163 on March 17, 1999 and response to that motion by Shell Canada filed on March 24, 1999) | Shell Canada Limited |
| 1999-03-16 |
Decision on motion to extend time, Reg, to serve and file the respondent's factum on appeal and cross-appeal to Mar.22/99 Granted, no order as to costs |
|
| 1999-03-16 | Submission of motion to extend time, Reg | |
| 1999-03-15 | Response to motion to extend time, (Letter Form), to file the factum and record on main appeal and factum and record on cross-appeal to March 22, 1999 (fax copy), Completed on: 1999-03-15 | Shell Canada Limited |
| 1999-03-11 | Motion to extend time, to file the respondent's factum and factum on cross-appeal to March 22, 1999 (fax copy)(original received on March 15, 1999), Incomplete | Her Majesty the Queen |
| 1999-03-10 | Correspondence received from, H. Erlichman (by fax); re: that the appeal in Shell Canada be heard and determined before proceeding with the hearing of the appeal of Canadian Pacific (27163) | Her Majesty the Queen |
| 1999-03-08 | Notice of deposit of judgment issued to all parties | |
| 1999-03-05 | Correspondence received, from M. Barrack, counsel for the appellant in Can. Pacific v. Queen, file no. 27163 re: requesting that these appeals be heard together | |
| 1999-03-05 | Notice of deposit of judgment issued to all parties | |
| 1999-03-04 |
Judgment of the Court on the application for leave to cross-appeal, The motion for extension of time and the application for leave to cross-appeal are granted. The costs for the application to extend time and the application to cross-appeal are to be paid by the Crown in any event of the cause forthwith after taxation on the solicitor and client scale. Granted, costs on a solicitor client basis |
|
| 1999-02-25 | Correspondence received from, from Al Meghji; re: available for hearing on June 14, 1999 | Shell Canada Limited |
| 1999-02-17 | Correspondence received from, Patricia Lee; available during the later part of June for the hearing of the appeal | Her Majesty the Queen |
| 1999-02-15 | All material on the application for leave to cross-appeal submitted to the Judges, Co Ma Bi | |
| 1999-02-01 | Correspondence received from, from Dept. of Justice dated Jan. 29, 1999 re: confirms that the response on cross-appeal was served on Jan. 25, 1999 | Her Majesty the Queen |
| 1999-02-01 | Reply to the memorandum in response to the argument on cross-appeal, (joint with reply to the response to the application for extension of time), Completed on: 1999-02-01 | Her Majesty the Queen |
| 1999-01-29 | Correspondence received from, Gowling, Strathy, letter dated Jan. 29, 1999 re: the Crown and appellant have agreed to extend the time to serve the response to cross-appeal to Jan. 25, 1999 and the reply to Feb. 1, 1999 | Shell Canada Limited |
| 1999-01-22 | Book of authorities, respondent's book of authorities on cross-appeal, Completed on: 1999-01-25 | Shell Canada Limited |
| 1999-01-22 | Memorandum of argument in response to the cross-appeal, Completed on: 1999-02-02 | Shell Canada Limited |
| 1999-01-15 | Appellant's book of authorities, Completed on: 1999-01-15 | Shell Canada Limited |
| 1999-01-15 | Appellant's factum, Completed on: 1999-01-15 | Shell Canada Limited |
| 1999-01-14 | Appellant's record, (Vol. 1 to Vol. 3 - original served and received Jan. 15/99), Completed on: 1999-01-15 | Shell Canada Limited |
| 1999-01-07 | Correspondence received from, (Letter Form), from H. Erlichman to Registrar, letter dated Jan. 7, 1999 (fax copy) re: typographical error on page 42 in the motion to cross-appeal (amended page included) | Her Majesty the Queen |
| 1999-01-05 | Book of authorities, on leave to cross appeal, Completed on: 1999-01-05 | Her Majesty the Queen |
| 1999-01-05 | Application for leave to cross-appeal, (see order of Binnie of Dec. 16/98), Completed on: 1999-01-05 | Her Majesty the Queen |
| 1998-12-21 | Correspondence received from, from G. Grenon; re: hearing of the appeal be set down for May or June 1999 | Shell Canada Limited |
| 1998-12-16 |
Decision on motion for directions, Bi, accordingly, if the respondent wishes to keep the capital gains issue alive in this Court, she cannot do so without leave. The proper procedure would be to now serve and provide the Court with the proposed leave application with respect to the cross-appeal, accompanied by an application for an extension of time within which to file same, as set out in the Notice to the Profession dated January 1996. The leave panel may then determine whether it is appropriate to have all aspects of the "weak currency financing scheme" before the Court on the main appeal (for reasons see order), filed on behalf of the appellant Granted, no order as to costs |
|
| 1998-12-11 | Order granting leave to appeal | |
| 1998-12-10 | Correspondence received from, Al Meghji (Bennett Jones) in response to Mr. Erlichman's letter of Dec. 4/98 re: misleading reply | Shell Canada Limited |
| 1998-12-04 | Correspondence received from, Harry Erlichman with attached letter to the applicant re: misleading paragraphs in their reply | Her Majesty the Queen |
| 1998-12-02 | Submission of motion for directions, Bi | |
| 1998-12-02 | Reply to motion for directions, (bookform), Completed on: 1998-12-02 | Shell Canada Limited |
| 1998-11-27 | Response to motion for directions, book form, Completed on: 1998-11-27 | Her Majesty the Queen |
| 1998-11-27 | Order on motion to extend time to serve and/or file notice of appeal | |
| 1998-11-26 |
Decision on motion to extend time to serve and/or file notice of appeal, to Nov. 17/98, G Granted, no order as to costs |
|
| 1998-11-26 | Submission of motion to extend time to serve and/or file notice of appeal submitted, G | |
| 1998-11-24 | Response to motion to extend time to serve and/or file notice of appeal, Completed on: 1998-11-24 | Her Majesty the Queen |
| 1998-11-24 | Motion to extend the time to serve and/or file the notice of appeal, to serve the notice of appeal to Nov. 17/98, Completed on: 1998-11-24 | Shell Canada Limited |
| 1998-11-18 | Motion for directions, that the sole issue before this Court be the deductibility of interest expense - 3 copies - book form, Completed on: 1998-11-18 | Shell Canada Limited |
| 1998-11-13 | Letter acknowledging receipt of notice of appeal, sent to Bennett Jones Verchere and A.G. of Canada | |
| 1998-11-05 | Notice of appeal, service admitted on Nov. 17, 1998 (extension of time for service requested), Completed on: 1998-11-20 | Shell Canada Limited |
| 1998-10-15 | Correspondence received from, from H. Erlichman to Registrar, letter dated Oct.9, 1998 re: cross-appeal | Her Majesty the Queen |
| 1998-10-09 | Notice of deposit of judgment issued to all parties, all parties | |
| 1998-10-08 |
Judgment of the Court on the application for leave to appeal, Co Ma Bi, The application for leave to appeal is granted. Granted, no order as to costs |
|
| 1998-08-24 | All materials on application for leave submitted to the Judges, Co Ma Bi | |
| 1998-07-08 | Correspondence received from, from Bennett, Jones to Registrar, letter dated July 7, 1998 re: enclosing a decision of Tax Court (Canadian Pacific Limited v. Queen) - 5 copies enclosed (to be sent with the application for leave to appeal) | Shell Canada Limited |
| 1998-07-02 | Book of authorities, 6 copies, Completed on: 1998-07-02 | Shell Canada Limited |
| 1998-06-24 | Correspondence received from, dated June 18 from Bennett, Jones; re: replying to the respondent's letter | Shell Canada Limited |
| 1998-06-04 | Correspondence received from, from P. Lee of Justice Dept. to A. Roland, letter dated June 4, 1998 (fax copy) re: there is no basis for a cross-appeal under rule 29 (responding to the applicant's letter dated May 21, 1998) (original received on June 8, 1998) | Her Majesty the Queen |
| 1998-05-22 | Correspondence received from, from Bennett, Jones to Registrar, letter dated May 21, 1998 re: wishes to clarify the applicant's position (to be sent with the application for leave to appeal) | Shell Canada Limited |
| 1998-05-22 | Applicant's reply to respondent's argument, 5 copies, with service, Completed on: 1998-05-22 | Shell Canada Limited |
| 1998-05-15 | Book of authorities, 5 copies, with service, Completed on: 1998-05-15 | Her Majesty the Queen |
| 1998-05-15 | Respondent's response on the application for leave to appeal, 5 copies, with service, Completed on: 1998-05-15 | Her Majesty the Queen |
| 1998-04-27 | Correspondence received from, sent to Bennett, Jones, Verchère and A.G. of Canada re: receipt of material commencing a proceeding together with filing fee | |
| 1998-04-16 | $50.00 filing fee, receipt #30446 | Shell Canada Limited |
| 1998-04-16 | Application for leave to appeal, 5 copies of vols. 1 and 2, with service, Completed on: 1998-04-16 | Shell Canada 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 |
|---|---|---|
| Shell Canada Limited | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
And Between
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Appellant on cross-appeal | Active |
v.
| Name | Role | Status |
|---|---|---|
| Shell Canada Limited | Respondent on cross-appeal | Active |
Other parties
| Name | Role | Status |
|---|---|---|
| Canadian Pacific Limited | Intervener | Active |
| Attorney General of Canada | Intervener | Active |
Counsel
Party: Shell Canada Limited
Counsel
Gerald A. Grenon
Ronald B. Sirkis
4500 Bankers Hall E.
855 - 2nd St. SW
Calgary, Alberta
T2P 4K7
Telephone: (403) 298-3100
FAX: (403) 265-7219
Agent
2600 - 160 Elgin St
P.O. Box 466, Stn "D"
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 563-9869
Email: henry.brown@gowlings.com
Party: Her Majesty the Queen
Counsel
S. Patricia Lee
The Exchange Tower, Ste 3400
130 King St. West, Box 36
Toronto, Ontario
M5X 1K6
Telephone: (416) 973-3108
FAX: (416) 973-0810
Email: harry.erlichman@justice.gc.ca
Agent
222 Queen St
Ottawa, Ontario
K1A 0H8
Telephone: (613) 957-4880
FAX: (613) 941-2233
Party: Canadian Pacific Limited
Counsel
Gabrielle M. R. Richards
Suite 4700, TD Bank Tower
Toronto-Dominion Centre
Toronto, Ontario
M5K 1E6
Telephone: (416) 601-7894
FAX: (416) 868-0673
Agent
1400 - 40 Elgin Street
Ottawa, Ontario
K1R 5K6
Telephone: (613) 238-2000
FAX: (613) 563-9386
Email: cbaxter@mccarthy.ca
Party: Attorney General of Canada
Counsel
The Exchange Tower, Ste 3400
130 King St. West, Box 36
Toronto, Ontario
M5X 1K6
Telephone: (416) 973-3108
FAX: (416) 973-0810
Email: harry.erlichman@justice.gc.ca
Agent
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
Tax Court of Canada
95-3955-(IT)G
Appeals from the reassessments allowed and matter referred back to Minister for reassessment
Federal Court of Appeal
A-398-97
Appeal allowed; judgment of Tax Court set aside and matter referred back to Minister for reassessment
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
Related links
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
Related links
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