Case information
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32624
Robert Glass 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) |
|---|---|---|
| 2009-01-20 | Close file on Leave | |
| 2009-01-16 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2009-01-16 | Judgment on leave sent to the parties | |
| 2009-01-15 |
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-156-07, 2008 FCA 105, dated March 19, 2008, is dismissed with costs. Dismissed, with costs |
|
| 2008-07-21 | All materials on application for leave submitted to the Judges, LeB De Cha | |
| 2008-06-27 | Correspondence received from, Edwin G. Kroft dated June 26/08 joint with an article entitled "GAAR: Another Chapter and Issue in the Continuing Saga" to be included at tab 21 of the Book of Authorities (joint with 32616-18-20-21-22-23-25-26-27-28-29) | Robert Glass |
| 2008-06-13 | Applicant's reply to respondent's argument, Completed on: 2008-06-13 | Robert Glass |
| 2008-06-09 | Respondent's response on the application for leave to appeal, Completed on: 2008-06-10 | Her Majesty the Queen |
| 2008-05-12 | Letter acknowledging receipt of a complete application for leave to appeal | |
| 2008-05-09 | Application for leave to appeal, Refer to 32616 (Mackay) main application, Completed on: 2008-05-09 | Robert Glass |
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 |
|---|---|---|
| Glass, Robert | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
Counsel
Party: Glass, Robert
Counsel
1300 - 777 Dunsmuir Street
Vancouver, British Columbia
V7Y 1K2
Telephone: (604) 643-5900
FAX: (604) 622-5700
Email: ekroft@mccarthy.ca
Agent
1400 - 40 Elgin Street
Ottawa, Ontario
K1P 5K6
Telephone: (613) 238-2000
FAX: (613) 563-9386
Email: cbaxter@mccarthy.ca
Party: Her Majesty the Queen
Counsel
Ron D.F. Wilhelm
Suite 900
840 Howe Street
Vancouver, British Columbia
V6Z 2S9
Telephone: (604) 775-7465
FAX: (604) 666-2214
Email: robert.carvalho@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 - Assessment - Appeal - Whether the decision of the Federal Court of Appeal will result in the inconsistent application of the general anti-avoidance rule (GAAR) and confusion for taxpayers and tax authorities - Whether the decision of the Federal Court of Appeal raises new issues relating to the definition of “avoidance transaction” and the “burden of proof” borne by the Crown in GAAR litigation - Whether further guidance is needed regarding the right of taxpayers to carry out a commercial business transaction without triggering the application of the GAAR - Whether the scope of appellate review in GAAR litigation requires further clarification - Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 245.
The Applicant, along with others, purchased a shopping centre from a bank for $10 million. The property had been foreclosed; the bank’s receivable on the mortgage was $16 million. The bank assigned the mortgage to a partnership that included the Applicant. The non-capital loss of $6 million was therefore transferred and allocated to the Applicant and others according to their interest in the partnership. The Minister disallowed the Applicant’s claimed non-capital loss deductions, applying the general anti-avoidance rule in s. 245 of the Income Tax Act.
Lower court rulings
Federal Court of Appeal
A-156-07, 2008 FCA 105
Appeal allowed
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