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Case information

Consult our database for details on a Supreme Court of Canada case.


42305

Amex Bank of Canada 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.

List of proceedings
Date Proceeding Filed By
(if applicable)
2026-04-17 Letter acknowledging receipt of an incomplete application for leave to appeal, FILE OPENED
2026-04-16 Certificate (on limitations to public access), (Letter Form), 23B, (Printed version filed on 2026-04-16) Amex Bank of Canada
2026-04-16 Certificate (on limitations to public access), (Letter Form), 23A

Amended version required (rec 04-20-2026), (Printed version filed on 2026-04-16)
Amex Bank of Canada
2026-04-16 Notice of name, (Letter Form), (Printed version filed on 2026-04-16) Amex Bank of Canada
2026-04-16 Application for leave to appeal, (Book Form), Missing:

- Amended 23A (rec 04-20-2026), Completed on: 2026-04-16, (Printed version filed on 2026-04-16)
Amex Bank of Canada

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

Main parties - Appellants
Name Role Status
Amex Bank of Canada Applicant Active

v.

Main parties - Respondents
Name Role Status
His Majesty the King Respondent Active

Counsel

Party: Amex Bank of Canada

Counsel
Names
Neil E. Bass
Josh Kumar
Contact information
Aird & Berlis LLP
Brookfield Place, 181 Bay Street, Suite 1800
Toronto, Ontario
M5J 2T9
Telephone: (416) 865-3071
Email: nbass@airdberlis.com
Agent
Name
Andrew J.F. Lenz
Contact information
Perley-Robertson, Hill & McDougall
1400 - 340 Albert Street
Ottawa, Ontario
K1R 0A5
Telephone: (613) 566-2842
FAX: (613) 238-8775
Email: alenz@perlaw.ca

Party: His Majesty the King

Counsel
Names
Craig Maw
Janice Lin
Contact information
Attorney General of Canada
120 Adelaide Street West
Suite 400
Toronto, Ontario
M5H 1T1
Telephone: (416) 659-4391
FAX: (416) 973-0810
Email: craig.maw@justice.gc.ca

Summary

Keywords

None.

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.

None.

Lower court rulings

June 27, 2023
Tax Court of Canada

2019-871(GST)G

See File

February 16, 2026
Federal Court of Appeal

A-225-23

See file

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

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

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

Webcasts

Not available.

Date modified: 2026-04-22