Case information
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39852
1455257 Ontario Inc. 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) |
|---|---|---|
| 2022-04-01 | Close file on Leave | |
| 2022-03-24 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2022-03-24 | Judgment on leave sent to the parties | |
| 2022-03-24 |
Judgment of the Court on the application for leave to appeal, The motion for an extension of time to file the reply is granted. The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-199-20, 2021 FCA 142, dated July 14, 2021, is dismissed with costs. Dismissed, with costs |
|
| 2022-03-24 |
Decision on motion to extend time, See decision on application. Granted |
|
| 2022-01-31 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2022-01-31 | Submission of motion to extend time, for consideration by the Court | |
| 2021-12-29 | Motion to extend time, (Book Form), Motion for extension of time serve and to file Reply, Completed on: 2022-01-11 | 1455257 Ontario Inc. |
| 2021-11-30 |
Applicant's reply to respondent's argument, (Book Form), MISSING: 1) amended cover (received 2021-11-30, including proof of service) 2) motion for an extension of time (rec'd 2021-12-29), Completed on: 2022-01-11, (Printed version filed on 2021-12-02) |
1455257 Ontario Inc. |
| 2021-11-18 | Certificate (on limitations to public access), (Letter Form), Form 23A | Her Majesty the Queen |
| 2021-11-18 | Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2021-12-13 | Her Majesty the Queen |
| 2021-10-21 | Letter acknowledging receipt of an incomplete application for leave to appeal, FILE OPENED 2021-10-21 | |
| 2021-09-29 | Certificate (on limitations to public access), (Book Form), Clarification require - Amended copy rec'd 2021-26-10, (Printed version filed on 2021-10-04) | 1455257 Ontario Inc. |
| 2021-09-28 | Notice of name, (Letter Form), (Printed version filed on 2021-10-04) | 1455257 Ontario Inc. |
| 2021-09-28 | Application for leave to appeal, (Book Form), Completed on: 2021-10-22, (Printed version filed on 2021-10-04) | 1455257 Ontario Inc. |
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 |
|---|---|---|
| 1455257 Ontario Inc. | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
Counsel
Party: 1455257 Ontario Inc.
Counsel
7625 Keele Street
Concord, Ontario
L4K 1Y4
Telephone: (905) 760-8774
FAX: (905) 669-7416
Party: Her Majesty the Queen
Counsel
Sébastien Budd
120 Adelaide Street West
Suite 400
Toronto, Ontario
M5H 1T1
Telephone: (416) 659-4391
FAX: (416) 973-0810
Email: craig.maw@justice.gc.ca
Agent
Department of Justice Canada, Civil Litigation Section
50 O'Connor Street, 5th Floor
Ottawa, Ontario
K1A 0H8
Telephone: (613) 941-2351
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Summary
Keywords
Taxation — Income Tax — Assessment — Transferee’s liability for interest accrued on transferor’s tax debt pursuant to derivative transferor transferee liability provision in Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.)
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.
On January 3, 2003, 1473661 Ontario Inc. transferred $998,460 for no consideration to 1455257 Ontario Inc., a non-arm’s length corporation. On October 18, 2010, the Minister of National Revenue issued an assessment against 1455257 Ontario Inc. for $702,374.01, on the basis it was liable pursuant to s. 160 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), to pay the taxation amount that 1473661 Ontario Inc. was liable to pay for the taxation year in which the transfer occurred plus interest accrued to the date of the assessment. The Tax Court of Canada dismissed an appeal from the assessment. The Federal Court of Appeal dismissed an appeal.
Lower court rulings
Tax Court of Canada
2012-4138(IT)G, 2020 TCC 64
Appeal from assessment dismissed
Federal Court of Appeal
2021 FCA 142, A-199-20
Appeal dismissed
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