Case information
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41438
9616934 Canada inc., 9501894 Canada inc., 9849262 Canada inc. v. Minister of Canadian Heritage
(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) |
|---|---|---|
| 2025-10-29 | Close file on Leave | |
| 2025-10-28 | Correspondence (sent by the Court) to, to, all parties: RE: Certificate of Taxation | |
| 2025-10-28 | Certificate of taxation issued to | |
| 2025-10-28 | Decision on the bill of costs, in the amount of $1,023.10, in the amount of $1,023.10, Reg | |
| 2025-10-28 | Submission of the bill of costs, Reg | |
| 2025-10-02 | Bill of costs, (Letter Form), UNDER REVIEW, Completed on: 2025-10-28, (Printed version due on 2025-10-09) | Minister of Canadian Heritage |
| 2025-04-17 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2025-04-17 | Judgment on leave sent to the parties | |
| 2025-04-17 |
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, Numbers A-122-23, A-123-23, A-124-23, 2024 CAF 110, dated June 17, 2024, is dismissed with costs. Dismissed, with costs |
|
| 2025-02-17 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2024-10-25 |
Applicant's reply to respondent's argument, (Book Form), MIssing: - Proof of service, Completed on: 2025-02-18, (Printed version filed on 2024-10-28) |
9616934 Canada inc., 9501894 Canada inc., 9849262 Canada inc. |
| 2024-10-17 | Notice of name | Minister of Canadian Heritage |
| 2024-10-16 | Certificate (on limitations to public access), 23A | Minister of Canadian Heritage |
| 2024-10-16 |
Respondent's response on the application for leave to appeal, (Book Form), Missing: Notice of name (Rec'd 10-17-2024), Completed on: 2025-02-18, (Printed version filed on 2024-10-16) |
Minister of Canadian Heritage |
| 2024-09-17 | Letter acknowledging receipt of a complete application for leave to appeal, FILE OPENED | |
| 2024-09-16 | Certificate (on limitations to public access), 23A, (Printed version filed on 2024-09-18) | 9616934 Canada inc., 9501894 Canada inc., 9849262 Canada inc. |
| 2024-09-16 | Notice of name, (Printed version filed on 2024-09-18) | 9616934 Canada inc., 9501894 Canada inc., 9849262 Canada inc. |
| 2024-09-16 | Application for leave to appeal, (Book Form), Completed on: 2024-09-16, (Printed version filed on 2024-09-18) | 9616934 Canada inc., 9501894 Canada inc., 9849262 Canada 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 |
|---|---|---|
| 9616934 Canada inc., 9501894 Canada inc., 9849262 Canada inc. | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Minister of Canadian Heritage | Respondent | Active |
Counsel
Party: 9616934 Canada inc., 9501894 Canada inc., 9849262 Canada inc.
Counsel
Fadi Amine
Roxane Nadeau
1000, rue De La Gauchetière Ouest, Bureau 3700
Montréal, Quebec
H3B 4W5
Telephone: (514) 875-5210
FAX: (514) 875-4308
Email: aajami@millerthomson.com
Party: Minister of Canadian Heritage
Counsel
Amélia Couture
Tour St-Andrew, 6e étage
284, rue Wellington
Ottawa, Ontario
K1A 0H8
Telephone: (613) 946-2221
FAX: (613) 952-6006
Email: nadine.dupuis@justice.gc.ca
Agent
National Litigation Sector
275 Sparks Street, St-Andrew Tower
Ottawa, Ontario
K1A 0H8
Telephone: (613) 294-6588
Email: SCCAgentCorrespondentCSC@justice.gc.ca
Summary
Keywords
Taxation — Income tax — Tax credit — Exclusion — Definition of “Canadian film or video production” — Whether decision maker can take into account, simultaneously and jointly, or even alternatively, several guidelines that succeed one another to process application — If one of guidelines used in decision maker’s analysis is ultra vires their powers to adopt them, what happens to decision rendered? — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), ss. 125.4(1) and (7) — Income Tax Regulations, C.R.C., c. 945, ss. 1106(1) and (4).
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 applicants, 9616934 Canada Inc., 9501894 Canada Inc. and 9849262 Canada Inc., filed applications for judicial review against the decision of the respondent, the Minister of Canadian Heritage, who refused to issue them a certificate authorizing them to obtain the Canadian film or video production tax credit provided for in s. 1106(1) of the Income Tax Regulations, C.R.C., c. 945, with regard to Canadian television productions. The tax credit at issue is granted for Canadian labour hired to work on Canadian film or video productions. The restriction raised is set out in s. 125.4(1) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), through the definition of “Canadian film or video production”. According to the Minister, the three productions at issue belong to a category (advertising) that is excluded from the tax credit set out in the Regulations. The Federal Court allowed the application for judicial review in each of the files; it set aside the notices of denial, and it returned the files to the Minister for redetermination. The Federal Court of Appeal allowed the Minister’s appeal and dismissed the cross appeal. The Federal Court’s judgment was reversed in the three files, and the applications for judicial review were dismissed.
Lower court rulings
(T-148-19, T-149-19 and T-150-19)
Applications for judicial review allowed
Notices of denial set aside
Files returned to the Minister of Canadian Heritage for redetermination
(A-122-23 (main file), A-123-23 and A 124 23)
Appeal allowed
Cross appeal dismissed
Federal Court’s judgment reversed Applications for judicial review 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