Case information
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41382
Agence du revenu du Québec v. Robert Bracken
(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) |
|---|---|---|
| 2025-02-28 | Close file on Leave | |
| 2025-02-27 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2025-02-27 | Judgment on leave sent to the parties | |
| 2025-02-27 |
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 500-09-030685-234, 2024 QCCA 595, dated May 8, 2024, is dismissed without costs. Dismissed, without costs |
|
| 2025-01-13 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2024-09-10 | Certificate (on limitations to public access), (Letter Form), 23A, (Printed version filed on 2024-09-12) | Robert Bracken |
| 2024-09-10 | Notice of name, (Printed version filed on 2024-09-12) | Robert Bracken |
| 2024-09-10 | Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2024-09-10, (Printed version filed on 2024-09-12) | Robert Bracken |
| 2024-08-12 | Letter acknowledging receipt of an incomplete application for leave to appeal, FILE OPENED | |
| 2024-08-07 | Certificate (on limitations to public access), 23A, (Printed version filed on 2024-08-07) | Agence du revenu du Québec |
| 2024-08-07 | Notice of name, (Printed version filed on 2024-08-07) | Agence du revenu du Québec |
| 2024-08-07 |
Application for leave to appeal, (Book Form), Missing: - Proof of service (Rec'd 08-07-2024), Completed on: 2024-08-14, (Printed version filed on 2024-08-07) |
Agence du revenu du Québec |
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 |
|---|---|---|
| Agence du revenu du Québec | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Bracken, Robert | Respondent | Active |
Counsel
Party: Agence du revenu du Québec
Counsel
Stela Alivodej
Secteur D221LC
3, Complexe Desjardins
Montréal, Quebec
H5B 1A7
Telephone: (514) 287-8221
FAX: (514) 287-5348
Email: gabriel.dery@revenuquebec.ca
Party: Bracken, Robert
Counsel
154, avenue Laurier Ouest, Suite 304
Montréal, Quebec
H2T 2N7
Telephone: (514) 800-5588 Ext: 201
FAX: (514) 379-1158
Email: kvoggas@voggas.com
Summary
Keywords
Taxation — Income tax — Assessment — Challenge to assessment — Procedure — Evidence — Jurisdiction of Court of Québec — Whether Quebec Court of Appeal erred in holding that allegations concerning conduct of officers of Agence du revenu du Québec may be relevant where notice of assessment is challenged — Whether Court of Appeal erred in setting aside Court of Québec’s decision to order striking of certain allegations and certain exhibits.
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 respondent, Robert Bracken, challenged a tax assessment issued by the Agence du revenu du Québec before the Court of Québec. In his originating application, he made several allegations concerning the conduct of officers of the Agence du revenu du Québec, and he filed several exhibits in the record.
The Agence du revenu du Québec filed a motion to have several allegations struck and several documents removed from the record. The Court of Québec granted the motion in part, on the ground that its jurisdiction when sitting on a tax challenge does not give it the power to deal with the conduct of the Agence du revenu du Québec. The Quebec Court of Appeal allowed the appeal and set aside the orders to strike allegations and remove documents. In the Court of Appeal’s view, it was possible that the allegations and exhibits might be relevant, and they should therefore be heard by the trial judge.
Lower court rulings
Application for striking of allegations and removal of documents allowed in part
Appeal allowed; striking of allegations and removal of documents cancelled
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