Case information
Conduct a refined search of the Supreme Court of Canada database to obtain details on the status of a matter before the Court.
41826
Estate of Terry Urbanowski, et al. 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) |
|---|---|---|
| 2025-11-21 | Close file on Leave | |
| 2025-11-20 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2025-11-20 | Judgment on leave sent to the parties | |
| 2025-11-20 |
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-60-24, 2025 FCA 73, dated March 27, 2025, is dismissed with costs. * For greater certainty, this judgment incorporates by reference the parties named in Schedule A of the Federal Court of Appeal Decision, A-60-24, 2025 FCA 73, dated March 27, 2025. Dismissed, with costs |
|
| 2025-10-06 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2025-07-04 | Applicant's reply to respondent's argument, (Letter Form), Completed on: 2025-07-04, (Printed version filed on 2025-07-04) | Estate of Terry Urbanowski |
| 2025-06-23 | Certificate (on limitations to public access), (Letter Form), 23A, (Printed version due on 2025-06-30) | His Majesty the King |
| 2025-06-23 | Respondent's response on the application for leave to appeal, (Letter Form), Completed on: 2025-06-24, (Printed version due on 2025-06-30) | His Majesty the King |
| 2025-05-28 | Letter acknowledging receipt of an incomplete application for leave to appeal and without formal Court of Appeal order, FILE OPENED | |
| 2025-05-26 | Certificate (on limitations to public access), (Letter Form), 23A, (Printed version filed on 2025-05-29) | Estate of Terry Urbanowski |
| 2025-05-26 | Application for leave to appeal, (Book Form), Completed on: 2025-06-03, (Printed version filed on 2025-05-29) | Estate of Terry Urbanowski |
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 |
|---|---|---|
| Estate of Terry Urbanowski | Applicant | Active |
| 78 related appeals as set out in Schedule A | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| His Majesty the King | Respondent | Active |
Counsel
Party: Estate of Terry Urbanowski
Counsel
Matthew Dalloo
1700 -242 Hargrave Street
Winnipeg, Manitoba
R3C 0V1
Telephone: (204) 934-2586
FAX: (204) 934-4570
Email: jdp@tdslaw.com
Agent
331 Somerset Street West
Ottawa, Ontario
K2P 0J8
Telephone: (613) 282-1712
FAX: (613) 288-2896
Email: msobkin@sympatico.ca
Party: 78 related appeals as set out in Schedule A
Counsel
Matthew Dalloo
1700 -242 Hargrave Street
Winnipeg, Manitoba
R3C 0V1
Telephone: (204) 934-2586
FAX: (204) 934-4570
Email: jdp@tdslaw.com
Agent
331 Somerset Street West
Ottawa, Ontario
K2P 0J8
Telephone: (613) 282-1712
FAX: (613) 288-2896
Email: msobkin@sympatico.ca
Party: His Majesty the King
Counsel
Department of Justice Canada Tax Law Services Section
99 Bank Street, Suite 1100
Ottawa, Ontario
K1A 0H8
Telephone: (613) 670-6400
FAX: (613) 941-2293
Email: lindsay.Tohn@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 — Procedure — Abuse of process — Whether Crown conduct in informal lead cases constitutes abuse of process in remaining cases
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 are taxpayers who participated in tax schemes under which they claimed fictitious business losses. Their participation was discovered and they were assessed penalties for gross negligence under s. 163(2) of the Income Tax Act.
The parties agreed that the outcomes of three “informal lead cases” would inform the Crown’s risk assessment in the applicants’ cases. The informal lead cases were never decided on their merits; the Tax Court allowed the appeals as a remedy for the Crown’s persistent noncompliance with its discovery obligations. The applicants sought the same remedy in the instant cases. They led no evidence on the motion.
The Tax Court held that there is no evidence connecting the Crown’s conduct in the informal lead cases with the applicants’ cases. There was therefore no abuse of process. The Federal Court of Appeal found no error in the Tax Court’s decision and dismissed an appeal.
Lower court rulings
Motion to allow appeals for abuse of process dismissed with 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