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.
27415
Spire Freezers Limited, 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) |
|---|---|---|
| 2001-10-17 | Appeal closed | |
| 2001-10-01 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2001-09-28 | Copy of formal judgment being prepared | |
| 2001-09-24 |
Decision on the motion for a re-hearing of the appeal, CJ L'HD G Ia Ba Bi LeB, See long version. Granted, with costs |
|
| 2001-09-13 | Reply to the response to the motion for a re-hearing of the appeal, Completed on: 2001-09-13 | Spire Freezers Limited |
| 2001-09-13 | All material on motion for a re-hearing of the appeal submitted to Justices, CJ L'HD G Ia Ba Bi LeB | |
| 2001-08-24 | Response to the motion for a re-hearing of the appeal, (book form), Completed on: 2001-08-24 | Her Majesty the Queen |
| 2001-08-17 | Motion for a re-hearing of the appeal, with respect to the issue of costs (joint with a motion to extend time), Completed on: 2001-08-17 | Spire Freezers Limited |
| 2001-04-24 | Record returned to the Registrar of the Court of Appeal | |
| 2001-04-06 | Appeal closed | |
| 2001-04-05 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2001-03-23 | Copy of formal judgment being prepared | |
| 2001-03-02 | Notice of deposit of judgment sent to all parties | |
| 2001-03-01 |
Judgment on the appeal rendered, CJ L'HD G Ia Ba Bi LeB, The appeal is allowed with costs in this Court and in the courts below and the decision of the Federal Court of Appeal is set aside. The appellants are entitled to deduct the loss in question under s. 96 of the Income Tax Act. (Revised 24/09/2001) Allowed, with costs |
|
| 2000-11-28 | Transcript received, (44 pages) | |
| 2000-11-10 |
Hearing of the appeal, 2000-11-10, (V085), CJ L'HD G Ia Ba Bi LeB Judgment reserved |
|
| 2000-11-10 | Acknowledgement and consent for video taping of proceedings | |
| 2000-10-31 | Supplemental document, Appellant's supplemental Book of Authorities | Spire Freezers Limited |
| 2000-09-08 | Notice of hearing | Spire Freezers Limited |
| 2000-09-01 |
Appeal hearing scheduled, 2000-11-10 Judgment reserved |
|
| 2000-07-25 | Appeal court record, 1 large box | |
| 2000-07-07 | Appeal perfected for hearing, Session beginning on 2000-10-02 | |
| 2000-07-05 | Respondent's book of authorities, Completed on: 2000-07-05 | Her Majesty the Queen |
| 2000-07-05 | Respondent's factum, Completed on: 2000-07-05 | Her Majesty the Queen |
| 2000-06-22 | Respondent's record, Completed on: 2000-06-22 | Her Majesty the Queen |
| 2000-05-12 | Appellant's book of authorities, Completed on: 2000-05-12 | Spire Freezers Limited |
| 2000-05-12 | Appellant's factum, Completed on: 2000-05-12 | Spire Freezers Limited |
| 2000-05-01 | Appellant's record, (returned May 26/00 for correction - p. 99 missing / back from correction June 6/00), Completed on: 2000-05-01 | Spire Freezers Limited |
| 2000-04-28 | Correspondence received, from M. Bourque dated April 27, 2000, counsel for the applicant in 27561 re: if leave is granted in 27561, to be heard at the same time | |
| 2000-04-27 | Letter acknowledging receipt of notice of appeal | |
| 2000-04-26 | Order granting leave to appeal | |
| 2000-04-26 | Notice of appeal, Completed on: 2000-04-26 | Spire Freezers Limited |
| 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, costs in the cause. Granted, with costs in the cause |
|
| 2000-04-07 | Correspondence received from, W. Mitchell dated April 5, 2000 re: objective summary (sent to the panel on April 19, 2000) | Spire Freezers Limited |
| 2000-03-27 | All materials on application for leave submitted to the Judges, L'HD Ba LeB | |
| 1999-11-23 | Book of authorities, (suppl. authorities - respondent's position requested) - 6 copies, Incomplete | Spire Freezers Limited |
| 1999-10-01 | Order on motion to extend time | |
| 1999-09-27 |
Decision on motion to extend time, Reg, to serve & file the applicant's reply to Sept. 17/99 Granted, no order as to costs |
|
| 1999-09-27 | Submission of motion to extend time, Reg | |
| 1999-09-17 | Motion to extend time, to serve and file their Reply to Sept. 17/99, Completed on: 1999-09-17 | Spire Freezers Limited |
| 1999-09-17 | Supplemental document, Applicants' Supplemental Authorities (5 copies) | Spire Freezers Limited |
| 1999-09-17 | Applicant's reply to respondent's argument, Completed on: 1999-09-17 | Spire Freezers Limited |
| 1999-09-03 | Respondent's response on the application for leave to appeal, Completed on: 1999-09-03 | Her Majesty the Queen |
| 1999-08-16 | Letter acknowledging receipt of a complete application for leave to appeal | |
| 1999-08-05 | Book of authorities, Completed on: 1999-08-05 | Spire Freezers Limited |
| 1999-08-05 | Application for leave to appeal, Completed on: 1999-08-05 | Spire Freezers Limited |
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 |
|---|---|---|
| Spire Freezers Limited | Appellant | Active |
| Patrick Gouveia, John O'Neill, Edward Butcher, John Dobrei, Maroje Miloslavic | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
Counsel
Party: Spire Freezers Limited
Counsel
John R. Owen
Douglas H. Mathew
595 Burrard Street, 27th Floor
P.O. Box 49123
Vancouver, British Columbia
V7X 1J2
Telephone: (604) 689-1261
FAX: (604) 688-4711
Email: wjamitchell@thor.ca
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: Patrick Gouveia, John O'Neill, Edward Butcher, John Dobrei, Maroje Miloslavic
Counsel
595 Burrard Street, 27th Floor
P.O. Box 49123
Vancouver, British Columbia
V7X 1J2
Telephone: (604) 689-1261
FAX: (604) 688-4711
Email: wjamitchell@thor.ca
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
Marilyn Vardy
3400 First Canadian Place
PO Box 36
Toronto, Ontario
M5X 1K6
Telephone: (416) 973-3318
FAX: (416) 973-0810
Agent
234 Wellington Street
East Tower, Room 1212
Ottawa, Ontario
K1A 0H8
Telephone: (613) 957-4842
FAX: (613) 954-1920
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
95-4033(IT)G
The appeals are dismissed with costs.
Federal Court of Appeal
A-899-97
The appeal is dismissed with costs.
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