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.
31069
Robert Alan Moriyama 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) |
|---|---|---|
| 2006-01-11 | Close file on Leave | |
| 2005-12-16 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2005-12-16 | Judgment on leave sent to the parties | |
| 2005-12-15 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-555-04, 2005 FCA 207, dated June 1, 2005, is dismissed with costs. Dismissed, with costs |
|
| 2005-11-21 | All materials on application for leave submitted to the Judges, CJ Bi Cha | |
| 2005-10-07 | Book of authorities | Robert Alan Moriyama |
| 2005-10-07 | Applicant's reply to respondent's argument, Completed on: 2005-10-07 | Robert Alan Moriyama |
| 2005-09-27 | Book of authorities, vol. 1 and 2 | Her Majesty the Queen |
| 2005-09-27 | Respondent's response on the application for leave to appeal, Completed on: 2005-09-27 | Her Majesty the Queen |
| 2005-08-30 | Letter acknowledging receipt of a complete application for leave to appeal | |
| 2005-08-30 | Application for leave to appeal, Completed on: 2005-08-30 | Robert Alan Moriyama |
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 |
|---|---|---|
| Moriyama, Robert Alan | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
Counsel
Party: Moriyama, Robert Alan
Counsel
66 Wellington Street West
Suite 42000, TD Bank Tower
Toronto, Ontario
M5K 1N6
Telephone: (416) 868-3546
FAX: (416) 364-7813
Party: Her Majesty the Queen
Counsel
Andrea Jackett
The Exchange Tower, Ste 2400, Box 36
130 King Street West
Toronto, Ontario
M5X 1K6
Telephone: (416) 973-3689
FAX: (416) 973-0810
Email: marty.boris@justice.gc.ca
Agent
Bank of Canada Building - East Tower
216 - 234 Wellington Street
Ottawa, Ontario
K1A 0H8
Telephone: (613) 941-2351
FAX: (613) 954-1920
Email: Christopher.Rupar@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.
The Applicant was assessed under s. 323(1) of the Excise Tax Act after a company of which he was the sole director failed to make GST remittances as required.
Lower court rulings
Tax Court of Canada
2001-1954(GST)G, 2004 TCC 311
Applicant\'s appeal from assessment under s.323 of the Excise Tax Act dismissed
Federal Court of Appeal
A-555-04, 2005 FCA 207
Appeal allowed in part
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