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Iris Technologies Inc. v. Canada,
5 cases
Dow Chemical Canada ULC v. Canada,
"... [2023] 4 C.T.C. 2049 ; Callahan v. The King, 2023 TCC 172 , [2024] 2 C.T.C. 2001 ; Iris Technologies Inc. v. Canada (Attorney General), 2024 SCC 24; Canada (Attorney General) v. Iris Technologies Inc., 2022 FCA 101 , [2022] 1 F.C.R. 401 ; Canada v. Consumers’ Gas Co., [1987] 2 F.C. 60..."
Moreau v. Ottawa International Airport Authority, 2025 FC 1401
"...application.” [6] The Supreme Court of Canada has reiterated this test and confirmed its application in Iris Technologies Inc. v Canada, 2024 SCC 24 [26] There is no dispute on the proper test to be applied on a motion to strike in this context. A court seized of a motion to strike assumes ..."
Trinity Global Support Foundation v. Canada (Attorney General),
"...6; Hunt v. Carey Canada Inc., [1990] 2 S.C.R. 959. [9] As stated by the Supreme Court of Canada in Iris Technologies Inc. v Canada, 2024 SCC 24 [Iris Technologies] (see also paragraph [26] There is no dispute on the proper test to be applied on a motion to strike in this context. A court se..."
Boehringer Ingelheim (Canada) Ltd. v. Canada (Health),
"...as they are taken as true for the purposes of a motion to strike (JP Morgan at para 52; see also Iris Technologies Inc v Canada, 2024 SCC 24 [Iris Technologies] at para [10] Exceptions to the rule should be permitted only where the justifications for the general rule of inadmissibility are ..."
Canadian Energy Services L.P. v. Secure Energy (Drilling Services) Inc.,
"...of discretion that is owed deference on appeal: Canada (Attorney General) v. Iris Technologies Inc., 2022 FCA 101 at para. 18, aff’d 2024 SCC 24; Shot Both Sides v. Canada, 2024 SCC 12 at para. 67. However, that discretion is not unbounded. While a declaration may issue without a cause of a..."
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Budget 2025: Building Canada's Strength
"...v Gold Line Telemanagement Inc., 2024 TCC 119 (Gold Line Telemanagement), and Iris Technologies Inc. v Canada (Attorney General), 2024 SCC 24 (Iris Technologies Canada Revenue Agency Changes Budget 2025 proposes additional funding for the CRA to ensure integrity and to deliver on the comm..."
The Tax Court Or The Federal Court? The Supreme Court Of Canada Weighs In On Jurisdictional Issues In Tax Law
"...to schedule a consult. Footnotes 1 Dow Chemical Canada ULC v Canada, 2024 SCC 23 [Dow Chemical]. 2 Iris Technologies Inc. v Canada, 2024 SCC 24 [Iris 3 Dow, supra at para 17. 4 Ibid at paras 41-43. 5 Ibid at para 50. 6 Ibid at paras 57 and 78. 7 Ibid at paras 104-107. 8 Iris Technologies,..."
Top 10 Need-To-Know Canadian Income Tax Cases From 2024
"...of the Tax Court and Federal Court: Taxpayers beware Dow Chemical Canada ULC v. Canada, 2024 SCC 23 Iris Technologies Inc. v. Canada, 2024 SCC 24 The Tax Court of Canada has exclusive jurisdiction to determine the correctness of a tax assessment, which involves a non-discretionary determina..."
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5 cases
Dow Chemical Canada ULC v. Canada,
"... [2023] 4 C.T.C. 2049 ; Callahan v. The King, 2023 TCC 172 , [2024] 2 C.T.C. 2001 ; Iris Technologies Inc. v. Canada (Attorney General), 2024 SCC 24; Canada (Attorney General) v. Iris Technologies Inc., 2022 FCA 101 , [2022] 1 F.C.R. 401 ; Canada v. Consumers’ Gas Co., [1987] 2 F.C. 60..."
Moreau v. Ottawa International Airport Authority, 2025 FC 1401
"...application.” [6] The Supreme Court of Canada has reiterated this test and confirmed its application in Iris Technologies Inc. v Canada, 2024 SCC 24 [26] There is no dispute on the proper test to be applied on a motion to strike in this context. A court seized of a motion to strike assumes ..."
Trinity Global Support Foundation v. Canada (Attorney General),
"...6; Hunt v. Carey Canada Inc., [1990] 2 S.C.R. 959. [9] As stated by the Supreme Court of Canada in Iris Technologies Inc. v Canada, 2024 SCC 24 [Iris Technologies] (see also paragraph [26] There is no dispute on the proper test to be applied on a motion to strike in this context. A court se..."
Boehringer Ingelheim (Canada) Ltd. v. Canada (Health),
"...as they are taken as true for the purposes of a motion to strike (JP Morgan at para 52; see also Iris Technologies Inc v Canada, 2024 SCC 24 [Iris Technologies] at para [10] Exceptions to the rule should be permitted only where the justifications for the general rule of inadmissibility are ..."
Canadian Energy Services L.P. v. Secure Energy (Drilling Services) Inc.,
"...of discretion that is owed deference on appeal: Canada (Attorney General) v. Iris Technologies Inc., 2022 FCA 101 at para. 18, aff’d 2024 SCC 24; Shot Both Sides v. Canada, 2024 SCC 12 at para. 67. However, that discretion is not unbounded. While a declaration may issue without a cause of a..."
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Start a free trialStart Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
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Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
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Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
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Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
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Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
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Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
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Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
3 firm's commentaries
Budget 2025: Building Canada's Strength
"...v Gold Line Telemanagement Inc., 2024 TCC 119 (Gold Line Telemanagement), and Iris Technologies Inc. v Canada (Attorney General), 2024 SCC 24 (Iris Technologies Canada Revenue Agency Changes Budget 2025 proposes additional funding for the CRA to ensure integrity and to deliver on the comm..."
The Tax Court Or The Federal Court? The Supreme Court Of Canada Weighs In On Jurisdictional Issues In Tax Law
"...to schedule a consult. Footnotes 1 Dow Chemical Canada ULC v Canada, 2024 SCC 23 [Dow Chemical]. 2 Iris Technologies Inc. v Canada, 2024 SCC 24 [Iris 3 Dow, supra at para 17. 4 Ibid at paras 41-43. 5 Ibid at para 50. 6 Ibid at paras 57 and 78. 7 Ibid at paras 104-107. 8 Iris Technologies,..."
Top 10 Need-To-Know Canadian Income Tax Cases From 2024
"...of the Tax Court and Federal Court: Taxpayers beware Dow Chemical Canada ULC v. Canada, 2024 SCC 23 Iris Technologies Inc. v. Canada, 2024 SCC 24 The Tax Court of Canada has exclusive jurisdiction to determine the correctness of a tax assessment, which involves a non-discretionary determina..."