Case information
Consult our database for details on a Supreme Court of Canada case.
42314
DAC Investment Holdings Inc. 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) |
|---|---|---|
| 2026-04-22 | Letter acknowledging receipt of a complete application for leave to appeal, FILE OPENED | |
| 2026-04-21 | Certificate (on limitations to public access), (Letter Form), 23A, (Printed version filed on 2026-04-28) | DAC Investment Holdings Inc. |
| 2026-04-21 | Notice of name, (Letter Form), (Printed version filed on 2026-04-28) | DAC Investment Holdings Inc. |
| 2026-04-21 | Application for leave to appeal, (Book Form), Completed on: 2026-04-21, (Printed version filed on 2026-04-28) | DAC Investment Holdings 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 |
|---|---|---|
| DAC Investment Holdings Inc. | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| His Majesty the King | Respondent | Active |
Counsel
Party: DAC Investment Holdings Inc.
Counsel
E. Rebecca Potter
Florence Sauve
Brittany D. Rossler
181 Bay Street
Suite 3300
Toronto, Ontario
M5J 2T3
Telephone: (416) 864-0829
FAX: (416) 864-1106
Email: mgwilliams@thor.ca
Agent
340 Gilmour Street
Suite 100
Ottawa, Ontario
K2P 0R3
Telephone: (613) 695-8855 Ext: 102
FAX: (613) 695-8580
Email: mfmajor@supremeadvocacy.ca
Party: His Majesty the King
Counsel
Michel Osvath-Langlais
NCR Tax Litigation Section
99 Bank Street, Suite 1100
Ottawa, Ontario
K1A 0H8
Telephone: (613) 266-5761
FAX: (613) 941-2293
Email: justine.malone@justice.gc.ca
Agent
Department of Justice Canada
50 O'Connor Street, Suite 500, Room 556
Ottawa, Ontario
K1A 0H8
Telephone: (613) 670-6376
FAX: (613) 954-1920
Email: SCCAgentCorrespondantCSC@justice.gc.ca
Summary
Keywords
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Summary
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Lower court rulings
See File
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
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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