Archives - novembre 2015

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  Canada (National Revenue) v. McNally - FCA: Court declined to hear moot appeal

  20 novembre 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: The underlying issue in this case dealt with the Minister’s power to delay assessing a taxpayer who participated in a large tax shelter. Mr. McNally brought an application to compel the Minister to assess his 2012 tax return and was successful in the Federal Court. The Minister assessed Mr. McNally but also appealed the decision to the Federal Court of Appeal. Mr. McNally advised that he would take no part in the appeal since he had obtained what he wanted.
  Canada (National Revenue) v. McNally - FCA: Court declined to hear moot appealPlus >
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  Mcnally v. R. - FCA: Crown ordered to make submissions on why appeal not moot

  19 novembre 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Mr. Mcnally moved successfully in the Federal Court for an order requiring the Minister to reassess his 2012 taxation year. The Minister did so but nonetheless appealed the order to the Federal Court of Appeal. Mr. Mcnally advised that he would not participate in the appeal as he regarded the matter as over. The Minister moved for directions. Stratas JA ordered the Minister to make written submissions within 10 days on the issue of mootness. Mr. Mcnally would have 4 days to respond if he chose to do so. There was no order as to costs.
  Mcnally v. R. - FCA: Crown ordered to make submissions on why appeal not mootPlus >