Case information
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41282
Vito Norejko 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) |
|---|---|---|
| 2025-09-05 | Close file on Leave | |
| 2025-09-05 |
Correspondence (sent by the Court) to, parties, RE: Certificate of Taxation |
|
| 2025-09-04 | Certificate of taxation issued to, Zac DeLong | |
| 2025-09-04 | Decision on the bill of costs, in the amount of $1,003.30, Reg | |
| 2025-09-04 | Submission of the bill of costs, Reg | |
| 2024-10-16 | Response to the bill of costs, Completed on: 2024-11-18 | Vito Norejko |
| 2024-10-16 | Bill of costs, UNDER REVIEW, Completed on: 2024-11-18 | His Majesty the King |
| 2024-08-22 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2024-08-22 | Judgment on leave sent to the parties | |
| 2024-08-22 |
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-227-23, dated March 21, 2024, is dismissed with costs Dismissed, with costs |
|
| 2024-07-15 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2024-06-24 | Applicant's reply to respondent's argument, (Book Form), Completed on: 2024-06-24 | Vito Norejko |
| 2024-06-13 | Certificate (on limitations to public access), (Letter Form), 23A, (Printed version due on 2024-06-20) | His Majesty the King |
| 2024-06-13 | Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2024-06-13, (Printed version due on 2024-06-20) | His Majesty the King |
| 2024-05-23 | Certificate (on limitations to public access) | Vito Norejko |
| 2024-05-22 | Letter acknowledging receipt of an incomplete application for leave to appeal, FILE OPENED | |
| 2024-05-17 |
Application for leave to appeal, (Book Form), Missing: - Public access to information form (Rec'd May 23, 2024) - Filing fee (Rec'd 2024-06-19), Completed on: 2024-06-19, (Printed version filed on 2024-05-17) |
Vito Norejko |
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 |
|---|---|---|
| Norejko, Vito | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| His Majesty the King | Respondent | Active |
Counsel
Party: Norejko, Vito
This party is not represented by counsel.
Party: His Majesty the King
Counsel
NCR-Tax Litigation Section
99 Bank Street, 11th Floor
Ottawa, Ontario
K1A 0H8
Telephone: (343) 549-9949
FAX: (613) 941-2293
Email: Zac.DeLong@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 — Whether the Tax Court of Canada has jurisdiction to hear an appeal from a nil assessment — Whether exemptions from paying income taxes are available for conscientious objectors — Whether the Federal Court of Appeal erred in holding that an appeal had no reasonable prospect of success.
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 taxpayer appealed to the Tax Court of Canada and sought an exemption from paying federal and provincial income taxes on the basis of opposition to policies and actions of the federal and provincial governments. The Tax Court of Canada concluded that it had no jurisdiction because the taxpayer’s assessment under the federal Income Tax Act was nil. The Federal Court of Appeal held that there was no error in the Tax Court of Canada’s decision and noted that there are no tax exemptions in Canadian law for conscientious objectors. The Federal Court of Appeal dismissed the taxpayer’s appeal.
Lower court rulings
Tax Court of Canada
2022-2889(IT)I
Appeal from an assessment made under the federal Income Tax Act quashed.
Federal Court of Appeal
A-227-23
Appeal summarily dismissed as having no reasonable prospect of success.
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