Case information
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41345
Lorence Hud 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) |
|---|---|---|
| 2025-04-11 | Close file on Leave | |
| 2025-04-10 | Correspondence (sent by the Court) to, RE: Certificate of Taxation | |
| 2025-04-10 | Certificate of taxation issued to, Jeremy Tiger | |
| 2025-04-10 | Decision on the bill of costs, in the amount of $1,003.30, Reg | |
| 2025-04-10 | Submission of the bill of costs, Reg | |
| 2025-01-28 | Bill of costs, UNDER REVIEW, Completed on: 2025-03-12 | His Majesty the King |
| 2024-10-10 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2024-10-10 | Judgment on leave sent to the parties | |
| 2024-10-10 |
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-313-23, 2024 FCA 82, dated April 26, 2024, is dismissed with costs. Dismissed, with costs |
|
| 2024-09-09 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2024-08-29 | Applicant's reply to respondent's argument, (Book Form), Completed on: 2024-08-29, (Printed version filed on 2024-09-03) | Lorence Hud |
| 2024-08-23 | Certificate (on limitations to public access), Form 23A, (Printed version due on 2024-08-30) | His Majesty the King |
| 2024-08-23 | Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2024-08-23, (Printed version due on 2024-08-30) | His Majesty the King |
| 2024-07-09 | Lower court order - e-filing, (Letter Form), Trial Court transcript and order | Lorence Hud |
| 2024-06-27 | Letter advising parties of an incomplete application for leave to appeal, FILE OPENED | |
| 2024-06-17 | Certificate (on limitations to public access), (Letter Form), Form 23A | Lorence Hud |
| 2024-06-17 |
Application for leave to appeal, (Book Form), Missing: - Trial court order and judgment (Rec'd July 9, 2024), Completed on: 2024-07-09 |
Lorence Hud |
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 |
|---|---|---|
| Hud, Lorence | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| His Majesty the King | Respondent | Active |
Counsel
Party: Hud, Lorence
This party is not represented by counsel.
Party: His Majesty the King
Counsel
99 Bank St.
Ottawa, Ontario
K1A 0H8
Telephone: (613) 698-2195
Email: Jeremy.Tiger@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
Charter of Rights — Taxation — Income Tax — Assessment — Whether the lower courts erred – Whether the applicant’s Charter rights were violated — ss. 7 and 8 of the Charter of Rights and Freedoms.
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 Minister issued assessments of the applicant’s 2017, 2018 and 2019 taxation years after the applicant failed to file tax returns following the Minister’s written requests that he do so. The Tax Court and the Federal Court of Appeal dismissed the applicant’s appeals.
Lower court rulings
Tax Court of Canada
2023-745(IT)I
Appeal from assessment made under the Income Tax Act for the 2017, 2018, 2019 taxation years dismissed without costs
Appeal dismissed with costs
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