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.
32580
Sentinel Hill No. 29 Limited Partnership, et al. v. Attorney General of Canada
(Ontario) (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) |
|---|---|---|
| 2008-08-18 | Close file on Leave | |
| 2008-08-15 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2008-08-15 | Judgment on leave sent to the parties | |
| 2008-08-14 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Court of Appeal for Ontario, Number C47102, 2008 ONCA 132, dated February 22, 2008, is dismissed with costs. Dismissed, with costs |
|
| 2008-07-10 | Correspondence received from, James Gorham dated July 9/08 in response to Mr. McEwan's letter of July 2/08 (sent to the judges July 16/08) | Attorney General of Canada |
| 2008-07-03 | Correspondence received from, J. Kenneth McEwan dated July 2/08 re: similar issues than United Parcel #32546 (sent to the judges July 16/08) | Sentinel Hill No. 29 Limited Partnership |
| 2008-06-23 | All materials on application for leave submitted to the Judges, Bi Abe Ro | |
| 2008-06-02 | Applicant's reply to respondent's argument, Completed on: 2008-06-02 | Sentinel Hill No. 29 Limited Partnership |
| 2008-05-21 | Respondent's response on the application for leave to appeal, Completed on: 2008-05-21 | Attorney General of Canada |
| 2008-05-12 | Correspondence received from, draft order rec'd May 12-08 | Sentinel Hill No. 29 Limited Partnership |
| 2008-05-01 | Book of authorities | Sentinel Hill No. 29 Limited Partnership |
| 2008-04-25 | Letter acknowledging receipt of an incomplete application for leave to appeal and without formal Court of Appeal order | |
| 2008-04-22 | Application for leave to appeal, No draft Order-rec'd May12-08 & CA Order missing (rec'd June 2-08), Completed on: 2008-06-04 | Sentinel Hill No. 29 Limited Partnership |
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 |
|---|---|---|
| Sentinel Hill No. 29 Limited Partnership | Applicant | Active |
| Sentinel Hill No. 30 Limited Partnership, Sentinel Hill No. 31 Limited Partnership, Sentinel Hill No. 116 Limited Partnership, Sentinel Hill No. 155 Limited Partnership, Sentinel Hill No. 178 Limited Partnership, Sentinel Hill No. 73 Limited Partnership | Applicant | Active |
| Sentinel Hill No. 77 Limited Partnership et al. | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Attorney General of Canada | Respondent | Active |
Counsel
Party: Sentinel Hill No. 29 Limited Partnership
Counsel
Brent B. Olthuis
2100 - 1040 Georgia St. W.
Vancouver, British Columbia
V6E 4H1
Telephone: (604) 891-2400
FAX: (604) 647-4554
Email: kmcewan@litigationchambers.com
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: Sentinel Hill No. 30 Limited Partnership, Sentinel Hill No. 31 Limited Partnership, Sentinel Hill No. 116 Limited Partnership, Sentinel Hill No. 155 Limited Partnership, Sentinel Hill No. 178 Limited Partnership, Sentinel Hill No. 73 Limited Partnership
Counsel
2100 - 1040 Georgia St. W.
Vancouver, British Columbia
V6E 4H1
Telephone: (604) 891-2400
FAX: (604) 647-4554
Email: kmcewan@litigationchambers.com
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: Sentinel Hill No. 77 Limited Partnership et al.
Counsel
2100 - 1040 Georgia St. W.
Vancouver, British Columbia
V6E 4H1
Telephone: (604) 891-2400
FAX: (604) 647-4554
Email: kmcewan@litigationchambers.com
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: Attorney General of Canada
Counsel
130 King Street West
Suite 3400, Box 36
Toronto, Ontario
M5X 1K6
Telephone: (416) 954-2929
FAX: (416) 952-4518
Email: james.gorham@justice.gc.ca
Agent
Bank of Canada Building - East Tower
234 Wellington Street, Room 1212
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.
Taxation - Income tax - Restitution - Partnerships - Losses - Partnerships actions for damages for unjust enrichment against the Respondent dismissed - What principles of restitution apply in an action for mistaken payment of taxes? - Does the Income Tax Act operate as a complete code to exclude restitutionary recovery in actions brought by parties to whom the Act does not provide an effective remedy? - In circumstances where the Court of Appeal accepted the enrichment of the Respondent and the deprivation of the Applicants, is it appropriate to drive the Applicants from the judgment seat in this developing area of law?
The Applicants are each Ontario limited partnerships formed to participate in tax sheltered investments in film and television productions with non-resident film studios. Believing that certain fees payable under the agreements with the non-resident studios were deductible, they deducted the amount of the payments to the non-residents from their income tax, and withheld and remitted to the Canada Revenue Agency (CRA) on behalf of the non-residents, the applicable withholding tax relative to the payments, as required by Part XIII of the Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1. Subsequently, CRA reassessed the Applicants by denying a portion of the payments to the non-residents that was deductible in the hands of the Applicants. Under Part XIII, if the payment is not deductible in the hands of the resident partnership, then no withholding tax is owed or payable by or on behalf of the non-residents. The Applicants brought an action against CRA in unjust enrichment, seeking the return of the taxes they mistakenly remitted on behalf of the non-residents when they believed those taxes were owing. The CRA moved under Rule 21 to have the action dismissed as a matter of law and for lack of jurisdiction.
Lower court rulings
Ontario Superior Court of Justice
06-CV-308764SR, 06-CV-308765PD2, 06-CV-308828SR, 06-CV-308829SR
Actions dismissed
Court of Appeal for Ontario
C47102, 2008 ONCA 132
Appeal dismissed
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
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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