Case information
Consult our database for details on a Supreme Court of Canada case.
41243
Potash Corporation of Saskatchewan 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) |
|---|---|---|
| 2024-09-27 | Close file on Leave | |
| 2024-09-26 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2024-09-26 | Judgment on leave sent to the parties | |
| 2024-09-26 |
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-160-22, 2024 FCA 35, dated February 27, 2024, is dismissed with costs. Dismissed, with costs |
|
| 2024-08-12 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2024-06-07 | Applicant's reply to respondent's argument, (Letter Form), Completed on: 2024-06-07, (Printed version filed on 2024-06-10) | Potash Corporation of Saskatchewan Inc. |
| 2024-05-30 | Certificate (on limitations to public access), (Letter Form), 23A, (Printed version filed on 2024-05-31) | His Majesty the King |
| 2024-05-30 | Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2024-05-30, (Printed version filed on 2024-05-31) | His Majesty the King |
| 2024-05-01 | Letter acknowledging receipt of an incomplete application for leave to appeal and without formal Court of Appeal order, COMPLETE - FILE OPENED | |
| 2024-04-29 | Notice of name, (Letter Form) | Potash Corporation of Saskatchewan Inc. |
| 2024-04-29 | Certificate (on limitations to public access), (Letter Form), 23A | Potash Corporation of Saskatchewan Inc. |
| 2024-04-29 | Application for leave to appeal, (Book Form), Completed on: 2024-05-01 | Potash Corporation of Saskatchewan 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 |
|---|---|---|
| Potash Corporation of Saskatchewan Inc. | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| His Majesty the King | Respondent | Active |
Counsel
Party: Potash Corporation of Saskatchewan Inc.
Counsel
Élisabeth Robichaud
Marc Pietro Allard
8th Floor
1501 McGill College Avenue
Montréal, Quebec
H3A 3N9
Telephone: (514) 841-6400
FAX: (514) 841-6499
Email: mkandev@dwpv.com
Party: His Majesty the King
Counsel
Courtney Davidson
EPCOR Tower
300, 10423 - 101 Street N.W.
Edmonton, Alberta
T5H 0E7
Telephone: (780) 495-0581
FAX: (780) 495-3319
Email: carla.lamash@justice.gc.ca
Agent
Department of Justice Canada
50 O'Connor Street, Suite 500
Ottawa, Ontario
K1A 0H8
Telephone: (613) 670-6290
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Summary
Keywords
Taxation — Income Tax — Assessment — Whether mining levies paid to a province were made or incurred for the purpose of gaining or producing business income in accordance with paragraph 18(1)(a) of the 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.
Potash Corporation of Saskatchewan Inc., in its 1999 to 2002 taxation years, paid base payments pursuant to The Potash Production Tax Schedule to the Mineral Taxation Act, 1983, S.S. 1983-84, c. M-17.1, which imposed a tax on potash produced from lands in Saskatchewan and sold or disposed of by a taxpayer. It later requested a reduction in income to reflect the base payments. The reassessment request was refused. The Tax Court of Canada dismissed an appeal. The Federal Court of Appeal dismissed an appeal.
Lower court rulings
Appeal from reassessments 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