See Also
Congiu v. The Queen, 2013 CCI 271, aff'd 2014 FCA 73
The appellant was appealing an assessment made by Revenue Quebec on behalf of the (federal) Minister under s. 270(4) of the Excise Tax Act in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Abuse of Process | judicial comity re Quebec decision | 277 |
| Tax Topics - General Concepts - Res Judicata | not res judicata where two different government litigants | 246 |
| Tax Topics - General Concepts - Stare Decisis | 246 |
Houda International Inc. v. The Queen, [2011] GSTC 8, 2010 TCC 622
Houda was granted an extension from the Court of Quebec in its QST appeal on the basis that it was not at fault for its lawyer’s failure to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 305 - Subsection 305(5) | relitigation of same appeal extension ruled on in Quebec would be abuse of process and contrary to judicial comity | 221 |
| Tax Topics - General Concepts - Abuse of Process | relitigation of same appeal extension ruled on in Quebec would be abuse of process | 135 |