Case information
Consult our database for details on a Supreme Court of Canada case.
41098
Alexandre Bergevin v. Attorney General of Canada
(Quebec) (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) |
|---|---|---|
| 2024-08-30 | Close file on Leave | |
| 2024-08-29 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2024-08-29 | Judgment on leave sent to the parties | |
| 2024-08-29 |
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 of Quebec (Montréal), Number 500-09-030607-238, 2023 QCCA 1495, dated November 29, 2023, is dismissed with costs to the Attorney General of Canada. Dismissed, with costs |
|
| 2024-07-08 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2024-04-08 | Notice of change of solicitor, (Letter Form), Normand Bérubé is now counsel for the Intervener, ARQ, (Printed version due on 2024-04-15) | Agence du revenu du Québec |
| 2024-02-23 | Notice of name, (Book Form), (Printed version filed on 2024-02-26) | Agence du revenu du Québec |
| 2024-02-20 | Intervener's memorandum of argument on application for leave, (Book Form), Completed on: 2024-02-23, (Printed version filed on 2024-02-26) | Agence du revenu du Québec |
| 2024-02-19 | Certificate (on limitations to public access), (Book Form), 23A;, (Printed version filed on 2024-02-21) | Attorney General of Canada |
| 2024-02-19 | Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2024-02-19, (Printed version filed on 2024-02-21) | Attorney General of Canada |
| 2024-01-26 | Letter acknowledging receipt of an incomplete application for leave to appeal, FILE OPENED; | |
| 2024-01-25 | Certificate (on limitations to public access), (Letter Form), 23A;, (Printed version filed on 2024-01-26) | Alexandre Bergevin |
| 2024-01-25 |
Application for leave to appeal, (Book Form), Missing: -Filing fees; (Rec'd 2024-01-30), Completed on: 2024-01-30, (Printed version filed on 2024-01-26) |
Alexandre Bergevin |
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 |
|---|---|---|
| Bergevin, Alexandre | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Attorney General of Canada | Respondent | Active |
Other parties
| Name | Role | Status |
|---|---|---|
| Agence du revenu du Québec | Intervener | Active |
Counsel
Party: Bergevin, Alexandre
Counsel
Bureau 300
Montréal, Quebec
H2Y 1A3
Telephone: (514) 384-1898
FAX: (514) 866-2929
Email: dmbellemare@videotron.ca
Party: Attorney General of Canada
Counsel
Tour Est, 9e étage
200, boul. René-Lévesque Ouest
Montréal, Quebec
H2Z 1X4
Telephone: (514) 496-0943
FAX: (514) 283-3103
Email: vlad.zolia@justice.gc.ca
Agent
Department of Justice Canada
50 O'Connor Street, Suite 500, room 556
Ottawa, Ontario
K2P 6L2
Telephone: (613) 941-2351
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Party: Agence du revenu du Québec
Counsel
Complexe Desjardins, secteur D221LC
C.P. 5000, succursale Place-Desjardins
Montréal, Quebec
H5B 1A7
Telephone: (514) 287-6161
FAX: (514) 285-5348
Email: normand.berube@revenuquebec.ca
Summary
Keywords
Courts — Jurisdiction — Provincial superior courts — Whether judge sitting in practice division erred in law in holding that Tax Court of Canada has exclusive jurisdiction to determine constitutional validity (in naked constitutional challenge) of ss. 316 and 323(1) and (2)(a) of Excise Tax Act — Tax Court of Canada Act, R.S.C. 1985, c. T-12, s. 12 — Code of Civil Procedure, CQLR, c. C-25.01, art. 33.
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.
After being issued a notice of assessment as director of 7254245 Canada Inc., the applicant, Alexandre Bergevin, challenged the notice before the Tax Court of Canada (“TCC”). The TCC found that the applicant’s notice of appeal was out of time. The Federal Court of Appeal dismissed the appeal from that decision of the TCC in Bergevin v. Canada, 2021 FCA 9, and the Supreme Court dismissed his application for leave to appeal (No. 39615 dated July 22, 2021). Following that final decision, Mr. Bergevin filed an application for judicial review with the Quebec Superior Court, seeking a declaration of unconstitutionality against the provisions of the Excise Tax Act, R.S.C. 1985, c. E-15, on which the notice of assessment was based. In addition to asking that the notice of assessment be vacated, Mr. Bergevin sought an order staying the collection of the amounts assessed and an order that no enforcement action be taken against him to collect the amounts. In response, the respondent, the Attorney General of Canada, and the intervener, the Agence du revenu du Québec, filed an application to dismiss the proceeding on the ground that the Superior Court did not have the necessary jurisdiction to hear such an application. The Superior Court dismissed the applicant’s application for judicial review and for a stay of execution, and the Court of Appeal dismissed the appeal.
Lower court rulings
Application for judicial review and for stay of execution dismissed
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 613-996-8666 or at 1-844-365-9662.
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 613-996-8666 or at 1-844-365-9662.
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 613-996-8666 or at 1-844-365-9662.
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