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.
27860
Brian J. Stewart 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) |
|---|---|---|
| 2002-08-20 | Record returned to the Registrar of the Court of Appeal | |
| 2002-06-14 | Appeal closed | |
| 2002-06-13 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2002-05-24 | Copy of formal judgment being prepared | |
| 2002-05-24 | Notice of deposit of judgment sent to all parties | |
| 2002-05-23 |
Judgment on the appeal rendered, CJ L'HD G Ia Ma Ba Bi Arb LeB, The appeal is allowed with costs throughout. The judgment of the Federal Court of Appeal is set aside. The assessments for the taxation years in issue are referred back to the Minister for reassessment. Allowed, costs in this Court and courts below |
|
| 2001-12-28 | Transcript received, 85 pages | |
| 2001-12-12 | Judgment reserved OR rendered with reasons to follow | |
| 2001-12-12 | Hearing of the appeal, 2001-12-12, CJ L'HD G Ia Ma Ba Bi Arb LeB | |
| 2001-12-12 | Acknowledgement and consent for video taping of proceedings | |
| 2001-12-11 | Book of authorities, (supplemental), Completed on: 2001-12-11 | Her Majesty the Queen |
| 2001-11-06 | Book of authorities, (supplemental), Completed on: 2001-11-06 | Brian J. Stewart |
| 2001-09-13 | Notice of hearing | Brian J. Stewart |
| 2001-09-05 | Appeal hearing scheduled, 2001-12-12 | |
| 2001-03-23 | Respondent's book of authorities, Completed on: 2001-03-23 | Her Majesty the Queen |
| 2001-03-23 | Respondent's record, Completed on: 2001-03-23 | Her Majesty the Queen |
| 2001-03-23 | Respondent's factum, Completed on: 2001-03-23 | Her Majesty the Queen |
| 2001-03-23 | Appeal perfected for hearing, Session beginning on 2001-10-01 | |
| 2001-01-25 | Appellant's book of authorities, (23 copies filed Jan. 24/01), Completed on: 2001-01-25 | Brian J. Stewart |
| 2001-01-25 | Appellant's factum, (23 copies filed on Jan. 24/01), Completed on: 2001-01-25 | Brian J. Stewart |
| 2001-01-25 | Appellant's record, (23 copies filed Jan. 24/01), Completed on: 2001-01-25 | Brian J. Stewart |
| 2000-10-12 | Appeal court record, (1 box) | |
| 2000-10-03 | Order granting leave to appeal | |
| 2000-10-03 | Letter acknowledging receipt of notice of appeal | |
| 2000-09-28 | Notice of appeal, Completed on: 2000-09-28 | Brian J. Stewart |
| 2000-09-15 | Notice of deposit of judgment issued to all parties | |
| 2000-09-14 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal is granted with costs to the applicant in any event of the cause. Granted, with costs to the applicant(s) in any event of the cause |
|
| 2000-07-24 | All materials on application for leave submitted to the Judges, CJ Ia Ma | |
| 2000-07-10 | Correspondence received from, L. Wong dated July 5, 2000 re: enclosing an article from CCH Canada Limited (Tax Topics) | Brian J. Stewart |
| 2000-05-17 | Respondent's response on the application for leave to appeal, (Letter Form), from R. Gobeil dated May 17, 2000 re: does not oppose the applicant's leave application; also, similar issue with the case in Walls, file no. 27724, Completed on: 2000-05-17 | Her Majesty the Queen |
| 2000-05-11 | Letter acknowledging receipt of a complete application for leave to appeal | |
| 2000-04-19 | Book of authorities, Completed on: 2000-05-26 | Brian J. Stewart |
| 2000-04-17 | Application for leave to appeal, Completed on: 2000-04-17 | Brian J. Stewart |
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 |
|---|---|---|
| Stewart, Brian J. | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
Counsel
Party: Stewart, Brian J.
Counsel
Lisa Wong
200 Bay Street, Suite 3500
Royal Bank Plaza, South Tower
Toronto, Ontario
M5J 2J7
Telephone: (416) 865-7179
FAX: (416) 865-7048
Agent
2600 - 160 Elgin St
Box 466 Station D
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 563-9869
Email: brian.crane@gowlingwlg.com
Party: Her Majesty the Queen
Counsel
Donald G. Gibson
222 Queen Street
Room 1134
Ottawa, Ontario
K1A 0H8
Telephone: (613) 952-7893
FAX: (613) 941-2293
Agent
234 Wellington Street
East Tower, Room 1212
Ottawa, Ontario
K1A 0H8
Telephone: (613) 957-4842
FAX: (613) 954-1920
Email: ggarton@justice.gc.ca
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
95-3222(IT)G
see file
Federal Court of Appeal
A-337-98
dismissed with costs
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.
Downloadable PDFs
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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
Not available