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.
27320
Ludco Enterprises Ltd., et al. 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.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2001-11-15 | Appeal closed | |
| 2001-11-14 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2001-11-01 | Record returned to the Registrar of the Court of Appeal | |
| 2001-10-05 | Copy of formal judgment being prepared | |
| 2001-10-01 | Notice of deposit of judgment sent to all parties | |
| 2001-09-28 |
Judgment on the appeal rendered, G Ia Ma Ba Bi Arb LeB, The appeal is allowed with costs throughout. The judgment of the Federal Court of Appeal and the reassessments for the appellants' 1981 to 1985 taxation years are set aside. The matter is remitted back to Revenue Canada for reassessment. Allowed, costs in this Court and courts below |
|
| 2001-04-02 | Transcript received, and distributed to the justices (63 pages) | |
| 2001-03-19 | Judgment reserved OR rendered with reasons to follow | |
| 2001-03-19 |
Hearing of the appeal, 2001-03-19, (V028), G Ia Ma Ba Bi Arb LeB Judgment reserved |
|
| 2001-03-19 | Acknowledgement and consent for video taping of proceedings | |
| 2001-03-19 | Appellant's condensed book, 17 copies | Ludco Enterprises Ltd. |
| 2001-03-14 | Supplemental document, Appellants' Supplementary Authorities (distribué à la Cour le 15 mars 2001) | Ludco Enterprises Ltd. |
| 2001-03-14 | Correspondence received from, Guy Du Pont du 12 mars 2001 pour ajouter à leur dossier d'appel la page 24 de la pièce P-6 et les pages 4884 à 4894 du Vol. XXIII déposé à la Cour d'appel fédérale (documents joints à la lettre) [distribués à la Cour le 15 mars 2001] | Ludco Enterprises Ltd. |
| 2001-02-22 | Appeal court record, (7 boxes + 1 flat cardboard box containing 5 exhibit charts) | |
| 2001-02-21 | Correspondence received from, P. Cossette en date du 21 février 2001et adressée à G. DuPont (télécopieur) re: présentera sa plaidoirie en français | Her Majesty the Queen |
| 2001-02-09 | Correspondence received from, Guy DuPont datée du 5 février 2001re: nouvel argument soulevé par l'intimée dans son mémoire | Ludco Enterprises Ltd. |
| 2001-01-08 | Notice of hearing | Ludco Enterprises Ltd. |
| 2000-12-01 |
Appeal hearing scheduled, 2001-03-19 Judgment reserved |
|
| 2000-11-27 | Correspondence received from, (by fax) G. Du Pont; re: March 19, 2001 for hearing date (original filed Dec. 1) | Ludco Enterprises Ltd. |
| 2000-11-22 | Correspondence received from, (by fax) G. Du Pont; re: hearing dates for both Ludco and Singleton (original received on Nov. 27/00) | Ludco Enterprises Ltd. |
| 2000-11-21 | Correspondence received from, (by fax) Pierre Cossette; re: both Ludco's adn Singleton's appeal be heard together; not availalbe in January; Feb. 21, March 19-20 available | Her Majesty the Queen |
| 2000-11-20 | Correspondence received, (by fax) from J. Saunders; re: hearing dates and should not be heard with Singleton 27477 | |
| 2000-11-20 | Correspondence received from, (by fax) G. Du Pont dated Nov. 17/00 re: hearing dates and to be heard with Singleton 27477 (original received Nov. 24/00) | Ludco Enterprises Ltd. |
| 2000-10-19 | Respondent's book of authorities, Completed on: 2000-10-19 | Her Majesty the Queen |
| 2000-10-19 | Respondent's record, Vol. I & II (certificate of counsel filed Oct. 30/00), Completed on: 2000-10-19 | Her Majesty the Queen |
| 2000-10-19 | Respondent's factum, Completed on: 2000-10-19 | Her Majesty the Queen |
| 2000-10-19 | Appeal perfected for hearing, Session beginning on 2001-01-15 | |
| 2000-08-24 | Appellant's book of authorities, Completed on: 2000-08-24 | Ludco Enterprises Ltd. |
| 2000-08-24 | Appellant's record, Vol. I to VI, Completed on: 2000-08-24 | Ludco Enterprises Ltd. |
| 2000-08-24 | Appellant's factum, Completed on: 2000-08-24 | Ludco Enterprises Ltd. |
| 2000-05-02 | Letter acknowledging receipt of notice of appeal | |
| 2000-04-27 | Order granting leave to appeal | |
| 2000-04-26 | Notice of appeal, Completed on: 2000-05-01 | Ludco Enterprises Ltd. |
| 2000-04-25 | Notice of deposit of judgment issued to all parties | |
| 2000-04-20 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal is granted. Granted, no order as to costs |
|
| 2000-03-13 | All materials on application for leave submitted to the Judges, CJ Ia Ma | |
| 1999-09-23 | Applicant's reply to respondent's argument, Completed on: 1999-09-30 | Ludco Enterprises Ltd. |
| 1999-09-15 | Respondent's response on the application for leave to appeal, Completed on: 1999-09-15 | Her Majesty the Queen |
| 1999-08-16 |
Decision on motion to strike out, Ia, parts of the affidavits in support of the application for leave to appeal Dismissed, no order as to costs |
|
| 1999-08-16 | Submission of motion to strike out, Ia | |
| 1999-07-19 | Response to motion to strike out, Completed on: 1999-07-19 | Ludco Enterprises Ltd. |
| 1999-06-23 | Motion to strike out, (par. in affidavits filed in support of leave application) (book form), Completed on: 1999-06-23 | Her Majesty the Queen |
| 1999-06-10 | Letter acknowledging receipt of a complete application for leave to appeal | |
| 1999-05-28 | Application for leave to appeal, Completed on: 1999-05-28 | Ludco Enterprises Ltd. |
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 |
|---|---|---|
| Ludco Enterprises Ltd. | Appellant | Active |
| Ludmer, Brian | Appellant | Active |
| Ludmer, David | Appellant | Active |
| Ludmer, Cindy | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
Counsel
Party: Ludco Enterprises Ltd.
Counsel
François Barette
1501 McGill College Avenue
26th Floor
Montréal, Quebec
H3A 3N9
Telephone: (514) 841-6406
FAX: (514) 841-6499
Email: dupont@mtl.gpv.com
Agent
2600 - 160 Elgin St
P.O. Box 466, Stn "D"
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 788-3433
Email: henry.brown@gowlings.com
Party: Ludmer, Brian
Counsel
1501 McGill College Avenue
26th Floor
Montréal, Quebec
H3A 3N9
Telephone: (514) 841-6406
FAX: (514) 841-6499
Email: dupont@mtl.gpv.com
Agent
2600 - 160 Elgin St
P.O. Box 466, Stn "D"
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 788-3433
Email: henry.brown@gowlings.com
Party: Ludmer, David
Counsel
1501 McGill College Avenue
26th Floor
Montréal, Quebec
H3A 3N9
Telephone: (514) 841-6406
FAX: (514) 841-6499
Email: dupont@mtl.gpv.com
Agent
2600 - 160 Elgin St
P.O. Box 466, Stn "D"
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 788-3433
Email: henry.brown@gowlings.com
Party: Ludmer, Cindy
Counsel
1501 McGill College Avenue
26th Floor
Montréal, Quebec
H3A 3N9
Telephone: (514) 841-6406
FAX: (514) 841-6499
Email: dupont@mtl.gpv.com
Agent
2600 - 160 Elgin St
P.O. Box 466, Stn "D"
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 788-3433
Email: henry.brown@gowlings.com
Party: Her Majesty the Queen
Counsel
Sophie-Lyne Lefebvre
Susan Shaughnessy
Complexe Guy Favreau, Tour Est
9e étage, 200 boul. René-Lévesque O.
Montréal, Quebec
H2Z 1X4
Telephone: (514) 283-8756
FAX: (514) 283-3103
Agent
Exchange Tower
130 King Street West, Suite 3400
Toronto, Ontario
M5X 1K6
Telephone: (416) 952-6807
FAX: (416) 973-8253
Email: ggarton@justice.gc.ca
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
Tax Court of Canada
88-107(IT)
Appeal dismissed
Federal Court of Canada, Trial Division
T-742-93, T-743-93, T-744-93, T-745-93
Appeals dismissed
Federal Court of Appeal
A-884-97, A-885-97, A-886-97, A-887-97
Appeals dismissed
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
Related links
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
Related links
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
Not available