Case information
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37987
Jim Brassard 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.
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
v.
Counsel
Party: Brassard, Jim
This party is not represented by counsel.
Party: Her Majesty the Queen
Counsel
300, 10423 101 Street NW
Edmonton, Alberta
T5H 0E7
Telephone: (780) 495-4548
FAX: (780) 495-3319
Email: mary.softley@justice.gc.ca
Agent
50 O'Connor Street
Suite 500
Ottawa, Ontario
K1A 0H8
Telephone: (613) 670-6290
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Summary
Keywords
Taxation — Income Tax — Assessment — Fair market value — Indebted taxpayer transferring property to related party — Minister finding property conveyed at less than fair market value — Minister assessing recipient party as jointly liable for transferor’s tax debt — Courts upholding tax assessment — Whether the lower courts erred in their decision and reasoning — Whether there is an issue of national importance raised — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 160.
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.
The applicant appealed the Minister of National Revenue’s assessment made pursuant to s. 160 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), making him jointly liable for his brother’s tax debt. The Minister alleged that the applicant’s brother had transferred to the applicant real property for less than fair market value at a time when his brother was a tax debtor. This triggered the application of s. 160 of the Act.
The Tax Court of Canada upheld the assessment and dismissed the appeal. The Federal Court of Appeal dismissed the appeal. The Federal Court of Appeal also dismissed a motion for reconsideration of its decision.
Lower court rulings
Tax Court of Canada
2012-466(IT)G, 2015 CCI 29
Appeal against Notice of Assessment dismissed
Federal Court of Appeal
A-110-15, 2017 FCA 205
Appeal dismissed.
Federal Court of Appeal
A-110-15, 2017 FCA 219
Motion for reconsideration 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
Related links
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
Related links
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2019-07-09 | Close file on Leave | |
| 2019-07-09 | Certificate of taxation issued to, Mary Softley | |
| 2019-07-09 | Decision on the bill of costs, in the amount of $1,022.32, Reg | |
| 2019-07-09 | Submission of the bill of costs, Reg | |
| 2019-05-06 | Reconsideration not accepted for filing, (letter by the Registrar) | |
| 2019-04-11 | Bill of costs, (Letter Form), MISSING: filing fee (received 2019-05-28), Completed on: 2019-05-30 | Her Majesty the Queen |
| 2019-03-28 | Letter acknowledging receipt of a complete motion for reconsideration | |
| 2019-03-20 | Motion for reconsideration of the application for leave to appeal, (Book Form), Completed on: 2019-03-20 | Jim Brassard |
| 2019-03-05 | Order on motion to extend time, by ROGER BILODEAU, Q.C. | |
| 2019-03-05 |
Decision on motion to extend time, Reg, UPON APPLICATION by the applicant for an order extending the time to serve and file a motion for reconsideration of an application for leave to appeal; AND THE MATERIAL FILED having been read; AND NOTING THAT the respondent takes no position on the motion for an extension of time; IT IS HEREBY ORDERED THAT: The motion is granted. The applicant shall file and serve his motion for reconsideration of the application for leave to appeal within two (2) weeks of the date of this order. Granted |
|
| 2019-03-05 | Submission of motion to extend time, Reg | |
| 2019-02-14 | Response to motion to extend time, (Letter Form), Completed on: 2019-02-14 | Her Majesty the Queen |
| 2019-02-14 | Motion to extend time, (Letter Form), to serve and file a motion for reconsideration. , Completed on: 2019-02-14 | Jim Brassard |
| 2018-12-21 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2018-12-21 | Judgment on leave sent to the parties | |
| 2018-12-20 |
Judgment of the Court on the application for leave to appeal, The motion for an extension of time to serve and file the application for leave to appeal is granted. The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-110-15, 2017 FCA 219, dated November 14, 2017, is dismissed with costs. Dismissed, with costs |
|
| 2018-12-20 |
Decision on motion to extend time to file and /or serve the leave application, See decision on application. Granted |
|
| 2018-12-17 | Notice of change of solicitor, (Letter Form), Mary Softley is now counsel for the respondent. | Her Majesty the Queen |
| 2018-11-19 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2018-11-19 | Submission of motion to extend time to file and/ or serve the leave application, for consideration by the Court | |
| 2018-05-24 | Correspondence (sent by the Court) to, the applicant; returning cheque of $75 for the supplemental document. | |
| 2018-05-22 | Supplemental document, (Book Form), Update on applicant's current status | Jim Brassard |
| 2018-04-12 | Applicant's reply to respondent's argument, (Letter Form), Completed on: 2018-04-12 | Jim Brassard |
| 2018-04-05 | Certificate (on limitations to public access), (Letter Form) | Her Majesty the Queen |
| 2018-04-05 | Notice of name, (Letter Form) | Her Majesty the Queen |
| 2018-04-05 | Respondent's response on the application for leave to appeal, (Letter Form), Completed on: 2018-04-05 | Her Majesty the Queen |
| 2018-03-16 | Correspondence received from, (Letter Form), Victoria Azevedo. Christopher Rupar is agent for the respondent. | Her Majesty the Queen |
| 2018-03-14 | Letter advising parties of an incomplete application for leave to appeal, (FILE OPENED 2018-03-14) | |
| 2018-01-26 | Letter acknowledging receipt of an application for leave to appeal | |
| 2018-01-19 | Certificate (on limitations to public access), (Included in the application for leave to appeal) | Jim Brassard |
| 2018-01-19 | Motion to extend the time to file and or serve the application for leave to appeal, (Included in the application for leave to appeal), Completed on: 2018-01-19 | Jim Brassard |
| 2018-01-19 | Application for leave to appeal, (Book Form), Amended notice of application for leave to appeal required (received 2018-03-19) (Inserted in books)., Completed on: 2018-04-11 | Jim Brassard |
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 |
|---|---|---|
| Brassard, Jim | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
Counsel
Party: Brassard, Jim
This party is not represented by counsel.
Party: Her Majesty the Queen
Counsel
300, 10423 101 Street NW
Edmonton, Alberta
T5H 0E7
Telephone: (780) 495-4548
FAX: (780) 495-3319
Email: mary.softley@justice.gc.ca
Agent
50 O'Connor Street
Suite 500
Ottawa, Ontario
K1A 0H8
Telephone: (613) 670-6290
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Summary
Keywords
Taxation — Income Tax — Assessment — Fair market value — Indebted taxpayer transferring property to related party — Minister finding property conveyed at less than fair market value — Minister assessing recipient party as jointly liable for transferor’s tax debt — Courts upholding tax assessment — Whether the lower courts erred in their decision and reasoning — Whether there is an issue of national importance raised — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 160.
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.
The applicant appealed the Minister of National Revenue’s assessment made pursuant to s. 160 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), making him jointly liable for his brother’s tax debt. The Minister alleged that the applicant’s brother had transferred to the applicant real property for less than fair market value at a time when his brother was a tax debtor. This triggered the application of s. 160 of the Act.
The Tax Court of Canada upheld the assessment and dismissed the appeal. The Federal Court of Appeal dismissed the appeal. The Federal Court of Appeal also dismissed a motion for reconsideration of its decision.
Lower court rulings
Tax Court of Canada
2012-466(IT)G, 2015 CCI 29
Appeal against Notice of Assessment dismissed
Federal Court of Appeal
A-110-15, 2017 FCA 205
Appeal dismissed.
Federal Court of Appeal
A-110-15, 2017 FCA 219
Motion for reconsideration 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
Related links
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