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.
41128
Astro Consulting Inc. v. His Majesty the King
(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) |
|---|---|---|
| 2024-08-16 | Close file on Leave | |
| 2024-08-08 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2024-08-08 | Judgment on leave sent to the parties | |
| 2024-08-08 |
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-134-22, 2023 FCA 248, dated December 19, 2023, is dismissed with costs. Dismissed, with costs |
|
| 2024-06-24 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2024-03-25 | Applicant's reply to respondent's argument, (Book Form), Completed on: 2024-03-25, (Printed version filed on 2024-03-26) | Astro Consulting Inc. |
| 2024-03-15 | Certificate (on limitations to public access), (Letter Form), 23A | His Majesty the King |
| 2024-03-15 | Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2024-03-19 | His Majesty the King |
| 2024-02-19 | Letter acknowledging receipt of an incomplete application for leave to appeal, FILE OPENED | |
| 2024-02-19 | Notice of name, (Letter Form), (Printed version filed on 2024-02-20) | Astro Consulting Inc. |
| 2024-02-19 | Certificate (on limitations to public access), (Letter Form), 23A, (Printed version filed on 2024-02-20) | Astro Consulting Inc. |
| 2024-02-19 |
Application for leave to appeal, (Book Form), Missing: - Filing Fee (Rec'd 2024-02-22), Completed on: 2024-02-23, (Printed version filed on 2024-02-20) |
Astro Consulting 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 |
|---|---|---|
| Astro Consulting Inc. | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| His Majesty the King | Respondent | Active |
Counsel
Party: Astro Consulting Inc.
Counsel
James Alvarez
418, 10123-99 Street
Edmonton, Alberta
T5J 3H1
Telephone: (780) 475-0375
FAX: (888) 876-9243
Email: cbrown@taxninja.ca
Agent
340 Gilmour Street
Suite 100
Ottawa, Ontario
K2P 0R3
Telephone: (613) 695-8855 Ext: 102
FAX: (613) 695-8580
Email: mfmajor@supremeadvocacy.ca
Party: His Majesty the King
Counsel
22nd Street East
Suite 410
Saskatoon, Saskatchewan
S7K 5T6
Telephone: (306) 914-6842
FAX: (306) 975-4030
Email: melissa.nicolls@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
Summary
Keywords
Taxation — Income tax — Assessment — Procedural fairness — Burden of proof — Appeals from tax reassessments dismissed by lower courts — Whether Court of Appeal erred when considering issue of procedural fairness — Whether Court of Appeal erred in its review of Tax Court’s findings of fact — Whether issues of national or public importance raised.<br>
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.
The Tax Court of Canada dismissed the applicant, Astro Consulting Inc.’s appeal from the Minister of National Revenue’s reassessments of its 2012, 2013 and 2014 taxation years. Astro Consulting reported the income it received from Lanmark Petroleum Holdings Ltd. and Lanmark Engineering Inc. as income from an active business. The reassessments were based on the Minister determination that this income was from a personal services business.
The Federal Court of Appeal dismissed the appeal.
Lower court rulings
Appeal from reassessments made under Income Tax Act with respect to 2012, 2013 and 2014 taxation years was 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 613‑996‑7933 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
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 613‑996‑7933 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