Case information
Conduct a refined search of the Supreme Court of Canada database to obtain details on the status of a matter before the Court.
39869
Deans Knight Income Corporation 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) |
|---|---|---|
| 2024-10-31 | Correspondence (sent by the Court) to, parties; RE: Certificate of taxation | |
| 2024-10-31 | Certificate of taxation issued to, Michael Taylor | |
| 2024-10-31 | Decision on the bill of costs, in the amount of $16,211.16, Reg | |
| 2024-10-31 | Submission of the bill of costs, Reg | |
| 2023-08-17 | Bill of costs, (Book Form), Completed on: 2023-11-20, (Printed version due on 2023-08-24) | His Majesty the King |
| 2023-05-29 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2023-05-29 | Judgment on appeal and notice of deposit of judgment sent to all parties | |
| 2023-05-26 |
Judgment on the appeal rendered, CJ Ka Côt Br Row Mar Kas Ja Ob, The appeal from the judgment of the Federal Court of Appeal, Number A-170-19, 2021 FCA 160, dated August 4, 2021, heard on November 2, 2022, is dismissed with costs. Côté J. dissents. * Brown J. did not participate in the final disposition of the judgment. Dismissed, with costs |
|
| 2023-05-11 | Correspondence received from, (Letter Form), Federal Court of Appeal released corrections to its reasons for judgment on April 28, 2023. | His Majesty the King |
| 2022-11-15 | Transcript received, 108 pages | |
| 2022-11-02 | Judgment reserved OR rendered with reasons to follow | |
| 2022-11-02 |
Hearing of the appeal, 2022-11-02, CJ Ka Côt Br Row Mar Kas Ja Ob Judgment reserved |
|
| 2022-10-31 | Intervener's condensed book, (Book Form), (Printed version filed on 2022-10-31) | Tax Executives Institute, Inc. |
| 2022-10-31 | Respondent's condensed book, (Book Form), (Printed version filed on 2022-10-31) | His Majesty the King |
| 2022-10-28 | Intervener's condensed book, (Book Form), (Printed version filed on 2022-10-28) | Agence du Revenu du Québec |
| 2022-10-28 | Appellant's condensed book, (Book Form), (Printed version filed on 2022-10-28) | Deans Knight Income Corporation |
| 2022-10-19 |
Notice of appearance, Barry Crump, Heather DiGregorio, Robert Martz and Jennie Han will appear before the Court. Barry Crump and Heather DiGregoriowill present oral argument. |
Deans Knight Income Corporation |
| 2022-10-18 |
Notice of appearance, Al Meghji, Edward Rowe, Joanne Vandale, and Mark Sheeley will appear before the Court. Al Meghji will present oral argument. |
Tax Executives Institute, Inc. |
| 2022-10-12 |
Notice of appearance, Michael Taylor and Perry Derksen will appear before the Court. Michael Taylor will present oral argument. |
His Majesty the King |
| 2022-10-11 | Correspondence (sent by the Court) to, all parties; Letter of direction relating to upcoming hearing | |
| 2022-10-06 | Notice of appearance, Steve Suarez, Laurie A. Goldbach and Elizabeth Egberts will appear before the Court. Steve Stuarez will present oral argument. | Canadian Chamber of Commerce |
| 2022-10-05 | Notice of appearance, Alexandra Clark, Dona Salmon and Jennifer Boyczuk will appear before the Court. Alexandra Clark will present oral argument. | Attorney General of Ontario |
| 2022-10-04 |
Notice of appearance, Me Pierre Zemaitis and Me Josée Fournier will appear before the Court. Me Zemaitis will present oral argument. |
Agence du Revenu du Québec |
| 2022-09-20 | Correspondence received from, (Letter Form), corrections were made to footnotes 131 and 134, errors on page 31, (Printed version due on 2022-09-27) | His Majesty the King |
| 2022-09-16 | Reply factum on appeal, (Book Form), Response to the Intervener Facta, Completed on: 2022-09-26, (Printed version filed on 2022-09-22) | Deans Knight Income Corporation |
| 2022-09-16 | Reply factum on appeal, (Book Form), Response to the Intervener Facta, Completed on: 2022-09-26, (Printed version filed on 2022-09-16) | His Majesty the King |
| 2022-09-15 | Correspondence received from, (Letter Form), Josée Fournier will act as co-counsel with Pierre Zemaitis, (Printed version due on 2022-09-22) | Agence du Revenu du Québec |
| 2022-09-02 | Intervener's factum, (Book Form), Completed on: 2022-09-09, (Printed version filed on 2022-09-06) | Tax Executives Institute, Inc. |
| 2022-09-02 | Intervener's book of authorities, (Book Form), Completed on: 2022-09-09, (Printed version filed on 2022-09-06) | Attorney General of Ontario |
| 2022-09-02 | Intervener's factum, (Book Form), Completed on: 2022-09-09, (Printed version filed on 2022-09-06) | Attorney General of Ontario |
| 2022-09-02 | Intervener's book of authorities, (Book Form), Completed on: 2022-09-09, (Printed version filed on 2022-09-02) | Canadian Chamber of Commerce |
| 2022-09-02 | Intervener's factum, (Book Form), Completed on: 2022-09-09, (Electronic version filed on 2022-09-02) | Canadian Chamber of Commerce |
| 2022-08-31 | Notice of name, (Letter Form), (Printed version filed on 2022-09-08) | Agence du Revenu du Québec |
| 2022-08-31 | Intervener's factum, (Book Form), Completed on: 2022-09-09, (Printed version filed on 2022-09-08) | Agence du Revenu du Québec |
| 2022-07-29 | Respondent's book of authorities, (Book Form), (2 volumes), Completed on: 2022-08-08, (Printed version filed on 2022-07-29) | His Majesty the King |
| 2022-07-29 | Respondent's record, (Book Form), (5 volumes), Completed on: 2022-08-08, (Printed version filed on 2022-07-29) | His Majesty the King |
| 2022-07-29 | Certificate (on limitations to public access), (Letter Form), 23A, (Printed version filed on 2022-07-29) | His Majesty the King |
| 2022-07-29 | Certificate of counsel (attesting to record), (Letter Form), (Printed version filed on 2022-07-29) | His Majesty the King |
| 2022-07-29 | Respondent's factum, (Book Form), Completed on: 2022-08-05, (Printed version filed on 2022-07-29) | His Majesty the King |
| 2022-07-26 | Order on motion for leave to intervene, by Justice Martin (sent to parties by email) | |
| 2022-07-26 |
Decision on the motion for leave to intervene, Mar, UPON APPLICATION by the Attorney General of Ontario, l’Agence du revenu du Québec, the Tax Executives Institute, Inc., the Canadian Chamber of Commerce and the Madison Pacific Properties Inc. for leave to intervene in the above appeal; AND THE MATERIAL FILED having been read; IT IS HEREBY ORDERED THAT: The motion for leave to intervene filed by Madison Pacific Properties Inc. is dimissed. The motions for leave to intervene filed by the Attorney General of Ontario, l’Agence du revenu du Québec, the Tax Executives Institute, Inc. and the Canadian Chamber of Commerce are granted and the said four (4) interveners shall be entitled to each serve and file a factum not to exceed ten (10) pages in length on or before September 6, 2022. The said four (4) interveners are each granted permission to present oral argument not exceeding five (5) minutes at the hearing of the appeal. The appellant and respondent are each granted permission to serve and file a single factum in response to all interventions, not to exceed ten (10) pages in length, on or before September 16, 2022. The interveners are not entitled to raise new issues or to adduce further evidence or otherwise to supplement the record of the parties. Pursuant to Rule 59(1)(a) of the Rules of the Supreme Court of Canada, the interveners shall pay to the appellant and the respondent any additional disbursements resulting from their interventions. Granted |
|
| 2022-07-26 | Submission of motion for leave to intervene, Mar | |
| 2022-07-20 | Reply to the motion for leave to intervene, (Letter Form), Completed on: 2022-07-22, (Printed version filed on 2022-07-25) | Tax Executives Institute, Inc. |
| 2022-07-19 | Reply to the motion for leave to intervene, (Letter Form), Completed on: 2022-07-20, (Printed version filed on 2022-07-21) | Madison Pacific Properties Inc. |
| 2022-07-15 | Reply to the motion for leave to intervene, (Letter Form), Completed on: 2022-07-22, (Printed version filed on 2022-07-15) | Canadian Chamber of Commerce |
| 2022-07-14 | Response to the motion for leave to intervene, (Letter Form), Completed on: 2022-07-15 | His Majesty the King |
| 2022-07-13 | Response to the motion for leave to intervene, (Letter Form), Completed on: 2022-07-13, (Printed version filed on 2022-07-15) | Deans Knight Income Corporation |
| 2022-07-04 | Notice of name, (Letter Form), (Printed version filed on 2022-07-05) | Agence du Revenu du Québec |
| 2022-07-04 |
Motion for leave to intervene, (Book Form), MISSING: Filing Fee, Incomplete, (Printed version filed on 2022-07-05) |
Agence du Revenu du Québec |
| 2022-07-04 |
Motion for leave to intervene, (Book Form), MISSING: Filing Fee, Incomplete, (Printed version filed on 2022-07-04) |
Attorney General of Ontario |
| 2022-06-30 | Notice of name, (Letter Form), (Printed version filed on 2022-07-25) | Tax Executives Institute, Inc. |
| 2022-06-30 |
Motion for leave to intervene, (Book Form), MISSING: Filing Fee, Incomplete, (Printed version filed on 2022-07-25) |
Tax Executives Institute, Inc. |
| 2022-06-30 | Notice of name | Canadian Chamber of Commerce |
| 2022-06-30 |
Motion for leave to intervene, (Book Form), MISSING: Filing Fee, Incomplete, (Printed version filed on 2022-06-30) |
Canadian Chamber of Commerce |
| 2022-06-30 | Notice of name | Madison Pacific Properties Inc. |
| 2022-06-30 | Motion for leave to intervene, (Book Form), Completed on: 2022-06-30, (Printed version filed on 2022-06-30) | Madison Pacific Properties Inc. |
| 2022-06-28 | Notice of hearing sent to parties | |
| 2022-06-28 |
Appeal hearing scheduled, 2022-11-02 Judgment reserved |
|
| 2022-06-14 | Letter advising the parties of tentative hearing date and filing deadlines (Leave granted), (sent to parties by email) | |
| 2022-06-03 | Certificate of counsel (attesting to record), (Letter Form), (Printed version filed on 2022-06-10) | Deans Knight Income Corporation |
| 2022-06-03 | Appellant's book of authorities, (Book Form), (2 volumes), received: revised BOA (rec'd 2022-06-06), Completed on: 2022-06-14, (Printed version filed on 2022-06-10) | Deans Knight Income Corporation |
| 2022-06-03 | Appellant's record, (Book Form), (7 volumes), Completed on: 2022-06-14, (Printed version filed on 2022-06-10) | Deans Knight Income Corporation |
| 2022-06-03 | Appellant's factum, (Book Form), received: revised factum (rec'd 2022-06-06), Completed on: 2022-06-14, (Printed version filed on 2022-06-10) | Deans Knight Income Corporation |
| 2022-04-08 | Notice of change of counsel, (Letter Form), (Printed version due on 2022-04-19) | His Majesty the King |
| 2022-04-08 | Notice of appeal, (Letter Form), require: service (rec'd 2022-04-21), Completed on: 2022-04-22, (Printed version filed on 2022-04-11) | Deans Knight Income Corporation |
| 2022-03-10 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2022-03-10 | Judgment on leave sent to the parties | |
| 2022-03-10 |
Judgment of the Court on the application for leave to appeal, The motion for leave to intervene in the leave application filed by Alaris Equity Partners Inc. is dismissed, without prejudice to its right to bring a motion for leave to intervene in the appeal. The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-170-19, 2021 FCA 160, dated August 4, 2021, is granted with costs in the cause. Granted, with costs in the cause |
|
| 2022-03-10 |
Decision on motion for leave to intervene, See decision on application Dismissed |
|
| 2022-02-07 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2022-02-07 | Submission of motion for leave to intervene, for consideration by the Court | |
| 2021-12-10 | Reply to the motion for leave to intervene., (Letter Form), Completed on: 2021-12-14 | Alaris Equity Partners Inc. |
| 2021-12-09 | Applicant's reply to respondent's argument, (Letter Form), Completed on: 2021-12-14 | Deans Knight Income Corporation |
| 2021-12-06 | Response to the motion for leave to intervene, (Letter Form), Completed on: 2021-12-13, (Printed version due on 2021-12-13) | His Majesty the King |
| 2021-11-29 | Certificate (on limitations to public access), (Letter Form), (Printed version due on 2021-12-06) | His Majesty the King |
| 2021-11-29 | Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2021-12-13, (Printed version due on 2021-12-06) | His Majesty the King |
| 2021-11-26 | Notice of name, (Letter Form), (Printed version due on 2021-12-03) | Alaris Equity Partners Inc. |
| 2021-11-26 | Motion for leave to intervene, (Book Form), Completed on: 2021-12-13, (Printed version due on 2021-12-03) | Alaris Equity Partners Inc. |
| 2021-10-28 |
Letter acknowledging receipt of a complete application for leave to appeal, FILE OPENED 2021-10-28 |
|
| 2021-10-04 | Book of authorities, (Book Form), Completed on: 2021-10-28 | Deans Knight Income Corporation |
| 2021-10-04 | Certificate (on limitations to public access) | Deans Knight Income Corporation |
| 2021-10-04 | Notice of name | Deans Knight Income Corporation |
| 2021-10-04 |
Application for leave to appeal, (Book Form), Amended application rec'd 2021-10-06 Signed Federal Court of Appeal Reasons and Order rec'd 2021-11-01, Completed on: 2021-10-04, (Printed version filed on 2021-10-08) |
Deans Knight Income Corporation |
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 |
|---|---|---|
| Deans Knight Income Corporation | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| His Majesty the King | Respondent | Active |
Other parties
| Name | Role | Status |
|---|---|---|
| Canadian Chamber of Commerce | Intervener | Active |
| Tax Executives Institute, Inc. | Intervener | Active |
| Attorney General of Ontario | Intervener | Active |
| Agence du Revenu du Québec | Intervener | Active |
Counsel
Party: Deans Knight Income Corporation
Counsel
Barry R. Crump
Heather DiGregorio
Robert Martz
Heather DiGregorio
Robert Martz
Burnet, Duckworth & Palmer
2400, 525 – 8th Avenue SW
Calgary, Alberta
T2P 1G1
Telephone: (403) 260-0352
FAX: (403) 260-0341
Email: brc@bdplaw.com
2400, 525 – 8th Avenue SW
Calgary, Alberta
T2P 1G1
Telephone: (403) 260-0352
FAX: (403) 260-0341
Email: brc@bdplaw.com
Party: His Majesty the King
Counsel
Michael Taylor
Perry Derksen
Perry Derksen
Attorney General of Canada
Department of Justice
900 - 840 Howe Street
Vancouver, British Columbia
V6Z 2S9
Telephone: (604) 666-2061
FAX: (604) 666-2214
Email: michael.taylor@justice.gc.ca
Department of Justice
900 - 840 Howe Street
Vancouver, British Columbia
V6Z 2S9
Telephone: (604) 666-2061
FAX: (604) 666-2214
Email: michael.taylor@justice.gc.ca
Agent
Christopher Rupar
Attorney General of Canada
Department of Justice Canada
50 O'Connor Street, Suite 500
Ottawa, Ontario
K1A 0H8
Telephone: (613) 786-0211
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Department of Justice Canada
50 O'Connor Street, Suite 500
Ottawa, Ontario
K1A 0H8
Telephone: (613) 786-0211
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Party: Canadian Chamber of Commerce
Counsel
Steve Suarez
Laurie A. Goldbach
Elizabeth Egberts
Laurie A. Goldbach
Elizabeth Egberts
Borden Ladner Gervais LLP
Bay Adelaide Centre, East Tower
3400 - 22 Adelaide Street West
Toronto, Ontario
M5H 4E3
Telephone: (416) 367-6702
FAX: (416) 367-6749
Email: ssuarez@blg.com
Bay Adelaide Centre, East Tower
3400 - 22 Adelaide Street West
Toronto, Ontario
M5H 4E3
Telephone: (416) 367-6702
FAX: (416) 367-6749
Email: ssuarez@blg.com
Agent
Nadia Effendi
Borden Ladner Gervais LLP
World Exchange Plaza
100 Queen Street, suite 1300
Ottawa, Ontario
K1P 1J9
Telephone: (613) 787-3562
FAX: (613) 230-8842
Email: neffendi@blg.com
World Exchange Plaza
100 Queen Street, suite 1300
Ottawa, Ontario
K1P 1J9
Telephone: (613) 787-3562
FAX: (613) 230-8842
Email: neffendi@blg.com
Party: Tax Executives Institute, Inc.
Counsel
Al Meghji
Edward Rowe
Joanne Vandale
Mark Sheeley
Edward Rowe
Joanne Vandale
Mark Sheeley
Osler, Hoskin & Harcourt LLP
100 King Street West
1 First Canadian Place, Suite 6200, P.O. Box 50
Toronto, Ontario
M5X 1B8
Telephone: (416) 862-5677
FAX: (416) 862-6666
Email: ameghji@osler.com
100 King Street West
1 First Canadian Place, Suite 6200, P.O. Box 50
Toronto, Ontario
M5X 1B8
Telephone: (416) 862-5677
FAX: (416) 862-6666
Email: ameghji@osler.com
Agent
Geoffrey Langen
Osler, Hoskin & Harcourt LLP
Suite 320, World Exchange Plaza
100 Queen St
Ottawa, Ontario
K1P 1J9
Telephone: (613) 235-7234
FAX: (613) 235-2867
Email: glangen@osler.com
Suite 320, World Exchange Plaza
100 Queen St
Ottawa, Ontario
K1P 1J9
Telephone: (613) 235-7234
FAX: (613) 235-2867
Email: glangen@osler.com
Party: Attorney General of Ontario
Counsel
Alexandra Clark
Ministry of Attorney General (ON)
Crown Law Office - Civil
720 Bay Street, 8th Floor
Toronto, Ontario
M7A 2S9
Telephone: (416) 574-4421
FAX: (416) 326-4181
Email: alexandra.clark@ontario.ca
Crown Law Office - Civil
720 Bay Street, 8th Floor
Toronto, Ontario
M7A 2S9
Telephone: (416) 574-4421
FAX: (416) 326-4181
Email: alexandra.clark@ontario.ca
Agent
Nadia Effendi
Borden Ladner Gervais LLP
World Exchange Plaza
100 Queen Street, suite 1300
Ottawa, Ontario
K1P 1J9
Telephone: (613) 787-3562
FAX: (613) 230-8842
Email: neffendi@blg.com
World Exchange Plaza
100 Queen Street, suite 1300
Ottawa, Ontario
K1P 1J9
Telephone: (613) 787-3562
FAX: (613) 230-8842
Email: neffendi@blg.com
Party: Agence du Revenu du Québec
Counsel
Pierre Zemaitis
Josée Fournier
Josée Fournier
Larivière, Meunier
3 Complexe Desjardins
Secteur D221LC, 22e étage
Montreal, Quebec
H5B 1A7
Telephone: (514) 287-8227
FAX: (514) 285-5348
Email: Pierre.Zemaitis@revenuquebec.ca
3 Complexe Desjardins
Secteur D221LC, 22e étage
Montreal, Quebec
H5B 1A7
Telephone: (514) 287-8227
FAX: (514) 285-5348
Email: Pierre.Zemaitis@revenuquebec.ca
Agent
Sylvie Labbé
Noël et Associés, s.e.n.c.r.l.
225, montée Paiement, 2e étage
Gatineau, Quebec
J8P 6M7
Telephone: (819) 503-2174
FAX: (819) 771-5397
Email: s.labbe@noelassocies.com
225, montée Paiement, 2e étage
Gatineau, Quebec
J8P 6M7
Telephone: (819) 503-2174
FAX: (819) 771-5397
Email: s.labbe@noelassocies.com
Summary
Keywords
Taxation — Corporate restart transaction — Deductible losses — Non-capital losses — General anti-avoidance rule — Whether the Federal Court of Appeal erred in relying on the GAAR to conclude that “actual control” was Parliament’s intended test under ss. 37(6.1), 111(5) and 127(9.1) of the ITA — Whether the Federal Court of Appeal erred in concluding, contrary to the trial judge’s findings, that the avoidance transactions resulted in an abuse of ss. 37(6.1), 111(5) and 127(9.1) of the ITA — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), ss. 37(6.1), 111(5) and 127(9.1).<br><br>
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.
Prior to the transactions at issue, the appellant, Deans Knight Income Corporation, was a Canadian public corporation that had approximately $90 million of unused non-capital losses and other deductions. It sought to realize the value of these tax attributes and entered into an agreement with a corporation that had expertise in arranging such transactions. From 2009 to 2012, the appellant deducted a majority of its tax attributes to reduce its tax liability. Following the issuance of reassessments to deny the deductions, the appellant successfully appealed to the Tax Court, but the decision was overturned by the Federal Court of Appeal.
Lower court rulings
April 19, 2019
Tax Court of Canada
2014-4148(IT)G
Tax Court of Canada
2014-4148(IT)G
Appeals from the reassessments for 2009 2012 taxation years allowed
August 4, 2021
Federal Court of Appeal
2021 FCA 160, A-170-19
Federal Court of Appeal
2021 FCA 160, A-170-19
Appeal allowed; judgment of Tax Court set aside and appeals to the Tax Court are dismissed
Memorandums of argument on application for leave to appeal
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 filing 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 613‑996‑7933 or at 1‑888‑551‑1185.
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
Factums on appeal
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 613‑996‑7933 or at 1‑888‑551‑1185.
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
Webcasts
Date modified: 2024-11-19