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.
35668
GF Partnership 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) |
|---|---|---|
| 2014-04-07 | Close file on Leave | |
| 2014-04-04 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2014-04-04 | Judgment on leave sent to the parties | |
| 2014-04-03 |
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-95-13, 2013 FCA 260, dated November 7, 2013, is dismissed with costs. Dismissed, with costs |
|
| 2014-03-26 | Correspondence (sent by the Court) to, Henry Brown. Re: Response to his letter received on 2014-03-17. | |
| 2014-03-17 | Correspondence received from, Henry Brown dated March 14, 2014. Re: Errors in the case summary | GF Partnership |
| 2014-03-10 | All materials on application for leave submitted to the Judges, LeB Ka Wa | |
| 2014-02-13 | Applicant's reply to respondent's argument, Completed on: 2014-02-13 | GF Partnership |
| 2014-02-06 | Certificate (on limitations to public access), (Electronic version filed on 2014-02-06) | Her Majesty the Queen |
| 2014-02-06 | Respondent's response on the application for leave to appeal, Completed on: 2014-02-06 | Her Majesty the Queen |
| 2014-01-07 | Letter acknowledging receipt of a complete application for leave to appeal | |
| 2014-01-02 | Certificate (on limitations to public access), (Electronic version filed on 2014-01-03) | GF Partnership |
| 2014-01-02 | Notice of name, (Electronic version filed on 2014-01-03) | GF Partnership |
| 2014-01-02 | Book of authorities | GF Partnership |
| 2014-01-02 | Application for leave to appeal, Completed on: 2014-01-02 | GF 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 |
|---|---|---|
| GF Partnership | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
Counsel
Party: GF Partnership
Counsel
Ellad Gersh
2600-120 Adelaide Street W
Toronto, Ontario
M1K 2N4
Telephone: (416) 360-3379
FAX: (416) 868-0306
Email: imarks@robapp.com
Agent
2600 - 160 Elgin St
P.O. Box 466, Stn "D"
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 788-3433
Email: henry.brown@gowlings.com
Party: Her Majesty the Queen
Counsel
Tamara Watters
3400 - 130 King Street West
P.O. Box 36
Toronto, Ontario
M5X 1K6
Telephone: (416) 952-1504
FAX: (416) 973-0810
Email: michael.ezri@justice.gc.ca
Agent
50 O'Connor Street, Suite 500, Room 557
Ottawa, Ontario
K1A 0H8
Telephone: (613) 670-6290
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 – Goods and services tax – Rebates - Developer modifying sale agreements intended to make purchasers liable for development fees in order to reduce GST payable on sale of new homes – Whether Mattamy could segregate development charges from value of consideration for new homes and national economic consequences to home builder, home purchaser and Canada Revenue Agency – Whether Duke of Westminster principle applies to these consumer transactions - Whether Mattamy was entitled to have contract interpreted in Tax Court, based on the proper principles of contract interpretation – Whether tax law recognizes agency with respect to the collection of GST/HST when non-taxable payments are made by one contracting party on behalf of another - Excise Tax Act, R.S.C. 1985, c. E-15
The applicant, GF Partnership (“Mattamy”), is a real estate developer that builds residential subdivisions. In 2001, it changed its standard form purchase and sale agreements to provide that the development charges for properties, not subject to GST, were separated from the purchase price for the homes themselves. The purchase price was inclusive of GST. Mattamy calculated and remitted GST on the purchase price excluding development charges and retained the balance of the purchase price. The Minister reassessed Mattamy for GST owing on the entire purchase price. Mattamy appealed the reassessment
Lower court rulings
Tax Court of Canada
2008-2571(GST)G, 2013 TCC 53
Applicant’s appeal from reassessment made under Excise Tax Act dismissed
Federal Court of Appeal
A-95-13, 2013 FCA 260
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
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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
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