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22659

Elizabeth C. Symes v. Her Majesty the Queen

(Federal) (Civil) (By Leave)

Docket

Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.

List of proceedings
Date Proceeding Filed By
(if applicable)
1997-09-09 Appeal closed
1994-03-30 Correspondence (sent by the Court) to, sent to Federal Court of Canada (Ottawa, ON) enclosing their record
1994-02-18 Copy of formal judgment being prepared, Osler, Hoskin & Harcourt (Ottawa, ON)
1994-02-18 Copy of formal judgment being prepared, Scott & Aylen (Ottawa, ON)
1994-02-18 Copy of formal judgment being prepared, Nelligan, Power (Ottawa, ON)
1994-02-18 Copy of formal judgment being prepared, A.G. of Canada (Ottawa, ON)
1994-02-18 Copy of formal judgment being prepared, Noël, Berthiaume, Aubry & Ass. (Hull, QC)
1994-02-18 Formal judgment sent to the registrar of the court of appeal and all parties, F.C.A. (Ottawa, Ontario)
1993-12-16 Notice of deposit of judgment sent to all parties, Noël, Berthiaume, Aubry & Ass. (Hull, QC)
1993-12-16 Notice of deposit of judgment sent to all parties, Attorney General of Canada (Ottawa, ON)
1993-12-16 Notice of deposit of judgment sent to all parties, Nelligan, Power (Ottawa, ON)
1993-12-16 Notice of deposit of judgment sent to all parties, Scott & Aylen (Ottawa, ON)
1993-12-16 Notice of deposit of judgment sent to all parties, Osler, Hoskin & Harcourt (Ottawa, ON)
1993-12-16 Judgment on the appeal rendered, CJ LaF L'HD So G Co McL Ia Ma, The appeal is dismissed with costs and the Minister's reassessments which disallowed the deductions claimed by the appellant are reaffirmed L'Heureux-Dubé and McLachlin JJ. dissenting. (for answers to Constitutional Questions see file)
Dismissed, with costs
1993-03-22 General proceeding, transcript received and distributed to the judges (160 pages)
1993-03-22 Correspondence (sent by the Court) to, from Monique Rousseau; re: comments on the hearing being televised
1993-03-18 Correspondence (sent by the Court) to, from R.P. Kueng; re: Canadian Bar Association intervention into this appeal
1993-03-09 Correspondence (sent by the Court) to, from Mary Eberts; re: her observations on the televising of the argument
1993-03-08 Correspondence (sent by the Court) to, (original) from Madeleine Aubé; re: no objection to the pilot project
1993-03-03 Correspondence (sent by the Court) to, from John R. Power, Q.C.; re: consents that the appeal be filmed
1993-03-02 Hearing of the appeal, 1993-03-02, CJ LaF L'HD So G Co McL Ia Ma
Decision reserved
1993-03-02 General proceeding, 10 copies of the judgement of S.C. of Alberta, Rex - v - Cyr (GIVEN IN COURT BY THE APPELLANT) Elizabeth C. Symes
1993-03-02 General proceeding, 10 copies of DISCRIMINATION AND THE LAW - GIVEN IN COURT BY THE INT. CHARTER COMMITTEE Charter Committee on Poverty Issues
1993-03-02 General proceeding, (addendum to paragraph 83 - part 4 of the appellant's factum - (GIVEN IN COURT AND INSERTED INTO THE APPELLANT'S FACTUM) - 10 copies Elizabeth C. Symes
1993-03-01 Correspondence (sent by the Court) to, from Wendy M. Matheson indicating that she has no objection that the case be part of a pilot project to audio and videotape proceedings
1993-02-26 General proceeding, sent to La, LaF, L'HD, So, G, Co, McL, I, Maj from C. Alain re: appeal is scheduled to be heard on March 2, 1993.
1993-02-26 Correspondence (sent by the Court) to, from Raj Anand that he has no objection to the televising of the appeal
1993-02-26 Correspondence (sent by the Court) to, from Sandra Phillips enclosing 10 copies of Dominion Tax Cases (distributed to the judges on 01-03-93)
1993-02-26 Book of authorities, 10 copies of vol. I & II Canadian Bar Association
1993-02-22 Book of authorities, 10 copies of vol. 1 to 3, with service Charter Committee on Poverty Issues
1993-02-19 Proof of service, of joint book of authorities
1993-02-16 Book of authorities, 10 copies (vol. 1 to 3), with service Elizabeth C. Symes
1993-02-15 General proceeding, 10 copies of "Gender Equality" (dist. to CJ, LaF, L'HD So, G, Co, McL, I, Maj - Feb. 18, 1993) Canadian Bar Association
1993-02-12 Intervener's factum, 24 copies (see order 29-01-93), with service Canadian Bar Association
1993-02-10 Intervener's factum, 24 copies, with service Charter Committee on Poverty Issues
1993-02-08 Order on motion for leave to intervene, With service
1993-02-04 Appeal hearing scheduled, 1993-03-02
Decision reserved
1993-01-29 Decision on the motion for leave to intervene, The intervener may file a factum not exceeding 20 pages and may also present oral argument of 15 minutes. Factum is to be filed within 2 weeks of the granting of this motion., L'HD
Granted, no order as to costs
1993-01-29 Hearing of motion for leave to intervene, 1993-01-29, The intervener may file a factum not exceeding 20 pages and may also present oral argument of 15 minutes. Factum is to be filed within 2 weeks of the granting of this motion., L'HD
1993-01-29 Submission of motion for leave to intervene, 1993-01-29, The intervener may file a factum not exceeding 20 pages and may also present oral argument of 15 minutes. Factum is to be filed within 2 weeks of the granting of this motion., L'HD
1993-01-28 Correspondence (sent by the Court) to, from John R. Power, Q.C.; re: not prepared to consent to the intervention of the Canadian Bar Association
1993-01-22 Response to the motion for leave to intervene, of the Canadian Bar Association (letterform) Elizabeth C. Symes
1993-01-20 Affidavit, 2 copies; Paule Gauthier, with service Canadian Bar Association
1993-01-20 Motion for leave to intervene, 2 copies, with service Canadian Bar Association
1993-01-20 Motion to extend time, to intervene, with service Canadian Bar Association
1993-01-15 Order on motion to extend time, to serve and file their factum to Feb/09/1993, with service
1993-01-15 Decision on motion to extend time, to serve and file the intervenor's factum The Charter Committee on Poverty Issues to Feb/09/1993, Reg
Granted, no order as to costs
1993-01-15 Hearing of motion to extend time, 1993-01-15, to serve and file the intervenor's factum The Charter Committee on Poverty Issues to Feb/09/1993, Reg
1993-01-15 Submission of motion to extend time, 1993-01-15, to serve and file the intervenor's factum The Charter Committee on Poverty Issues to Feb/09/1993, Reg
1993-01-14 Notice of hearing, With service Elizabeth C. Symes
1993-01-14 Response to motion to extend time, to file the Charter Committee on Poverty factum to Feb. 9/93 Her Majesty the Queen
1993-01-14 Response to motion to extend time, to file the Charter Committee on Poverty Factum to Feb. 9/93 Elizabeth C. Symes
1993-01-14 Motion to extend time, to file the factum to Feb. 9/93 Charter Committee on Poverty Issues
1993-01-14 Affidavit, to file the factum to Feb. 9/93; Raj Anand Charter Committee on Poverty Issues
1992-12-07 Order on motion for leave to intervene, With service
1992-12-03 Proof of service, of factum
1992-12-02 Intervener's factum, 24 copies Attorney General of Quebec
1992-11-25 Decision on the motion for leave to intervene, and to present oral argument no longer than 10 minutes., L'HD
Granted, no order as to costs
1992-11-25 Hearing of motion for leave to intervene, 1992-11-25, and to present oral argument no longer than 10 minutes., L'HD
1992-11-25 Submission of motion for leave to intervene, 1992-11-25, and to present oral argument no longer than 10 minutes., L'HD
1992-11-24 Response to the motion for leave to intervene, of Charter Committee on Poverty Issues (letterform ) Elizabeth C. Symes
1992-11-24 Correspondence (sent by the Court) to, from Anne F. Malek (does not intent to object to the application for intervention)
1992-11-19 Book of authorities, 10 copies of APPENDIX STATUTES OR REGULATIONS..., with service Her Majesty the Queen
1992-11-19 Respondent's factum, 23 copies, with service Her Majesty the Queen
1992-11-16 Appeal perfected for hearing, Session beginning on 1993-01-25
1992-11-16 Correspondence (sent by the Court) to, from John R. Power, Q.C.; re: not prepared to consent to the intervention by Charter Committee on Poverty
1992-11-05 Affidavit, J. Bruce Porter Charter Committee on Poverty Issues
1992-11-05 Motion for leave to intervene Charter Committee on Poverty Issues
1992-11-05 Affidavit, to file the intervention; J. Bruce Porter Charter Committee on Poverty Issues
1992-11-05 Motion to extend time, to file the intervention Charter Committee on Poverty Issues
1992-09-22 Appeal court record, 1 box (joint with Trial record)
1992-09-22 Trial court record, 1 box (joint with C/A record)
1992-09-22 Certified casebook, (service admitted on August 27, 1992), with service Elizabeth C. Symes
1992-09-21 Appellant's factum, 25 copies, with service Elizabeth C. Symes
1992-08-27 General proceeding, 10 copies of Trial Proceedings Vol. I & II and 10 copies of Appeal Books vol. I to VII and appendix I as filed in the F.C.A. (see order of 1992/06/11) Elizabeth C. Symes
1992-08-24 Case on appeal, 23 copies of vol. IA (see order of 1992/07/20) Elizabeth C. Symes
1992-08-18 Service, of the notice of intervention (Avis d'intention d'intervenir)
1992-08-17 Notice of intervention respecting a constitutional question Attorney General of Quebec
1992-07-20 Order on motion to extend time, to serve and file the case on appeal to Aug\28\92., with service
1992-07-20 Decision on motion to extend time, to serve and file the case on appeal to Aug\28\92, Reg
Granted, no order as to costs
1992-07-20 Hearing of motion to extend time, 1992-07-20, to serve and file the case on appeal to Aug\28\92, Reg
1992-07-20 Submission of motion to extend time, 1992-07-20, to serve and file the case on appeal to Aug\28\92, Reg
1992-07-20 Order on motion to state a constitutional question, With service
1992-07-20 Notice of constitutional question(s), With service Elizabeth C. Symes
1992-07-16 Correspondence (sent by the Court) to, of Wendy M. Matheson (Tory Tory Deslauriers & Binnington) dated July 15, 1992 along with 3 copies of a draft Order in respect of Constitution al Questions
1992-07-15 Response to motion to extend time, to serve and file the case on appeal., with service Her Majesty the Queen
1992-07-15 Affidavit, to serve and file the case on appeal of Wendy M. Matheson, with service Elizabeth C. Symes
1992-07-15 Motion to extend time, to serve and file the case on appeal to Aug\28\92, with service Elizabeth C. Symes
1992-07-14 Decision on the motion to state a constitutional question, " For Constitutional Questions see file or Reg's red book #8 @ p363." Interventions by August 17, 1992., CJ
Granted, no order as to costs
1992-07-14 Hearing of the motion to state a constitutional question, 1992-07-14, " For Constitutional Questions see file or Reg's red book #8 @ p363." Interventions by August 17, 1992., CJ
1992-07-14 Submission of motion to state a constitutional question, 1992-07-14, " For Constitutional Questions see file or Reg's red book #8 @ p363." Interventions by August 17, 1992., CJ
1992-07-14 Correspondence (sent by the Court) to, (original) from Wendy M. Matheson re attending of motion on July 14, 1992
1992-07-14 Correspondence (sent by the Court) to, Sent to Tory Tory DesLauriers & Binnington (Toronto,ON) from Mr. Claude E. Alain (Director, Legal Affairs) re: File #22659 - amending first question as stated, by adding the words "of the Appellant" immediately after the word "expenses".
1992-07-07 Correspondence (sent by the Court) to, (by fax) from Wendy M. Matheson; re: will be attending the motion to state constitutional questions on July 14/92 at 10:00 a.m.
1992-06-11 Decision on motion to dispense with printing, the case on appeal within certain requirements, " For details see file or Reg's red book #8 @ page 349", Reg
Granted, no order as to costs
1992-06-11 Hearing of motion to dispense with printing, 1992-06-11, the case on appeal within certain requirements, " For details see file or Reg's red book #8 @ page 349", Reg
1992-06-11 Submission of motion to dispense with printing, 1992-06-11, the case on appeal within certain requirements, " For details see file or Reg's red book #8 @ page 349", Reg
1992-06-11 Correspondence (sent by the Court) to, from John R. Power, Q.C.; re: parties are now in agreement with the constitutional questions 2 to 4 but in disagreement with question 1
1992-06-11 Order on motion to dispense with printing, With service
1992-06-09 Response to motion to dispense with printing, of the Case on Appeal Her Majesty the Queen
1992-06-09 Affidavit, of the Case on Appeal; Julia Deans Elizabeth C. Symes
1992-06-09 Motion to dispense with printing, of the Case on Appeal Elizabeth C. Symes
1992-06-09 Correspondence (sent by the Court) to, from Wendy M. Matheson; re: returnable date for the constitutional questions; she will not be available before prior to June 25.
1992-06-09 Motion to state a constitutional question, With service Elizabeth C. Symes
1992-06-01 Close file on Leave
1992-04-23 Notice of deposit of security, With service
1992-04-21 Notice of deposit of security
1992-04-21 Notice of appeal, With service Elizabeth C. Symes
1992-04-21 $500 security deposit paid, direction #2228 Elizabeth C. Symes
1992-03-26 Notice of deposit of judgment issued to all parties, Nelligan, Power (Ottawa,ON)
1992-03-26 Notice of deposit of judgment issued to all parties, John R. Power c/o Dept. of Justice (Ottawa,ON)
1992-03-26 Judgment of the Court on the application for leave to appeal, LaF L'HD Co, The application for leave to appeal is granted.
Granted, no order as to costs
1992-03-26 Hearing of the application for leave to appeal, 1992-03-26, LaF L'HD Co
1992-03-26 All materials on application for leave submitted to the Judges, 1992-03-26, LaF L'HD Co
1992-01-29 Decision on motion to extend time, for leave to intervene., L'HD
Granted, no order as to costs
1992-01-29 Hearing of motion to extend time, 1992-01-29, for leave to intervene., L'HD
1992-01-29 Submission of motion to extend time, 1992-01-29, for leave to intervene., L'HD
1991-12-09 Court of Appeal casebooks and transcripts of evidence, applicant's book of excerpts of evidence (3 copies of vol. I & II)
1991-12-06 All materials on application for leave submitted to the Judges, LaF L'HD Co
1991-12-06 General proceeding, to note Amended Notice of Application for Leave & Correspondence dated Oct 23, 1991 from John Power adressed to Tory, Tory sent up along with leave material for adjudication.
1991-11-21 Correspondence received from, from John R. Power, Q.C. to Tory, Tory (applicant) Her Majesty the Queen
1991-11-15 Applicant's reply to respondent's argument, 5 copies, with service Elizabeth C. Symes
1991-11-08 General proceeding, CROWN'S BOOK OF EXCERPTS OF EVIDENCE & EXHIBITS 5 copies, with service Her Majesty the Queen
1991-11-08 Book of authorities, APPENDIX (STATUTES OR REGULATION) 5 copies, with service Her Majesty the Queen
1991-11-08 Respondent's response on the application for leave to appeal, 5 copies, with service Her Majesty the Queen
1991-11-05 Court of Appeal casebooks and transcripts of evidence, 3 copies of vols. 1 to 3
1991-10-30 Notice of application for leave to appeal, AMENDED Elizabeth C. Symes
1991-10-25 Correspondence received from, from John R. Power, Q.C.; re: leave application should be pursuant to s. 31(2) of the Federal Court Act and not s. 40 of the Supreme Court Act Her Majesty the Queen
1991-10-21 Correspondence received from, from Tory addressed to F.C.A. in Toronto requesting the appeal books Elizabeth C. Symes
1991-10-21 $30.00 filing fee, receipt #23427 Elizabeth C. Symes
1991-10-21 Application for leave to appeal, 5 copies, with service, Completed on: 1991-10-21 Elizabeth C. Symes

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

Main parties - Appellants
Name Role Status
Symes, Elizabeth C. Applicant Active

v.

Main parties - Respondents
Name Role Status
Her Majesty the Queen Respondent Active

Other parties

Other parties
Name Role Status
Attorney General of Quebec Intervener Active
Charter Committee on Poverty Issues Intervener Active
Canadian Bar Association Intervener Active

Counsel

Party: Symes, Elizabeth C.

Counsel
Names
Wendy M. Matheson
Mary Eberts
Contact information
Tory Tory DesLauriers & Binningnton
3000 AETNA TOWER
PO BOX 270 STN TORONTO DOMINION
TORONTO, Ontario
M5K 1N2
Telephone: (416) 865-0040
FAX: (416) 865-7380
Agent
Name
Dougald E. Brown
Contact information
Nelligan O'Brien Payne LLP
1900 - 66 Slater St
Ottawa, Ontario
K1P 5H1
Telephone: (613) 231-8210
FAX: (613) 788-3661
Email: dougald.brown@nelligan.ca

Party: Her Majesty the Queen

Counsel
Name
John R. Power, Q.C.
Contact information
Attorney General of Canada
DEPARTMENT OF JUSTICE
239 WELLINGTON ST
OTTAWA, Ontario
K1A 0H8
Telephone: (613) 957-4848

Party: Attorney General of Quebec

Counsel
Names
Madelaine Aubé
Monique Rousseau
Contact information
Procureur général du Québec
1200 RTE DE L'ÉGLISE
2e ÉTAGE
STE-FOY, Quebec
G1V 4M1
Telephone: (418) 643-4090
FAX: (418) 646-1696
Agent
Name
Sylvie Roussel
Contact information
Noël et Associés, s.e.n.c.r.l.
111 Rue Champlain
Hull, Quebec
J8X 3R1
Telephone: (819) 771-7393
FAX: (819) 771-5397

Party: Charter Committee on Poverty Issues

Counsel
Name
Raj Anand
Contact information
Scott & Aylen
ROYAL TRUST TOWER 34TH FL
PO BOX 194
TORONTO, Ontario
M5K 1H6
Telephone: (416) 368-2400
Agent
Name
James I. Minnes
Contact information
Scott & Aylen
60 Queen St
Ottawa, Ontario
K1P 5Y7
Telephone: (613) 237-5160
FAX: (613) 230-8842

Party: Canadian Bar Association

Agent
Name
Patricia J. Wilson
Contact information
Osler, Hoskin & Harcourt
1500 - 50 O'Connor St
Ottawa, Ontario
K1P 6L2
Telephone: (613) 787-1009
FAX: (613) 235-2867
Email: pwilson@osler.com

Summary

Keywords

None.

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.

None.

Lower court rulings

May 11, 1989
Federal Court of Canada, Trial Division

T-1878-86

Plaintiff is entitled to her costs of this action.

June 19, 1991
Federal Court of Appeal

A-290-89

Appeal allowed

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 613‑996‑7933 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

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

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 613‑996‑7933 or at 1‑888‑551‑1185.

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

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Date modified: 2025-05-13