Case information
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33874
Her Majesty the Queen v. GlaxoSmithKline Inc.
(Federal) (Civil) (By Leave)
(Sealing order)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2013-11-07 | Appeal closed | |
| 2013-11-07 | Certificate of taxation issued to, Patricia J. Wilson | |
| 2013-11-07 | Decision on the bill of costs, (the amount claimed by Her Majesty the Queen was offset in the amount allowed to GlaxoSmithKline Inc.), in the amount of $10,842.11, DeRg | |
| 2013-11-07 | Submission of the bill of costs, (both bills of costs), DeRg | |
| 2013-11-07 | Order on motion to extend time, (by the DEPUTY REGISTRAR) | |
| 2013-11-07 |
Decision on motion to extend time, to serve and file its notice of taxation and bill of costs to May 14, 2013, DeRg, UPON APPLICATION on behalf of the appellant/respondent on cross-appeal for an order extending the time within which to serve and file its notice of taxation and bill of costs to May 14, 2013; AND THE MATERIAL FILED having been read; IT IS HEREBY ORDERED THAT: The motion is granted. Granted |
|
| 2013-11-07 | Submission of motion to extend time, DeRg | |
| 2013-06-03 | Response to motion to extend time, (Letter Form), from Sharon Ford by fax, re: does not oppose the motion for extension of time, Completed on: 2013-06-03 | GlaxoSmithKline Inc. |
| 2013-05-24 | Motion to extend time, (Letter Form), to file a notice of taxation and bill of costs, Completed on: 2013-05-24 | Her Majesty the Queen |
| 2013-05-21 | Reply to the bill of costs, (filed by GlaxoSmithKline Inc.), Completed on: 2013-05-21 | GlaxoSmithKline Inc. |
| 2013-05-14 | Bill of costs, on the cross-appeal and on the application for leave to cross-appeal (included in the response to the bill of costs filed by GlaxoSmithKline Inc.) (motion for extension of time filed on May 24/13), Completed on: 2013-05-14 | Her Majesty the Queen |
| 2013-05-14 | Response to the bill of costs, (notice of taxation and bill of costs on the cross-appeal and application for leave to cross-appeal included in the response), Completed on: 2013-05-14 | Her Majesty the Queen |
| 2013-05-10 | Record returned to the Registrar of the Court of Appeal, 2 boxes | |
| 2013-05-06 | Bill of costs, (Book Form), Completed on: 2013-05-06 | GlaxoSmithKline Inc. |
| 2012-10-19 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2012-10-19 | Judgment on appeal and notice of deposit of judgment sent to all parties | |
| 2012-10-18 |
Judgment on the appeal rendered, CJ De Abe Ro Cro Mo Ka, The appeal from the judgment of the Federal Court of Appeal, Number A-345-08, 2010 FCA 201, dated July 26, 2010, heard on January 13, 2012, is dismissed with costs throughout. The cross-appeal is dismissed with costs in this Court. The matter is remitted to the Tax Court for redetermination. Dismissed, costs in this Court and courts below |
|
| 2012-05-24 | Appeal court record, 2 boxes | |
| 2012-01-31 | Transcript received, (65 pages) | |
| 2012-01-13 | Judgment reserved OR rendered with reasons to follow | |
| 2012-01-13 |
Hearing of the appeal, 2012-01-13, CJ De Abe Ro Cro Mo Ka Judgment reserved |
|
| 2012-01-13 | General proceeding, Form re: Webcast | Her Majesty the Queen |
| 2012-01-13 | Acknowledgement and consent for video taping of proceedings, All parties consented | |
| 2012-01-13 | Respondent's condensed book, Rec'd in Court | GlaxoSmithKline Inc. |
| 2012-01-13 | Appellant's condensed book, rec'd in Court | Her Majesty the Queen |
| 2012-01-12 | Correspondence received from, Patricia Wilson rec'd by e-mail re: request live webcasting | GlaxoSmithKline Inc. |
| 2012-01-04 | Correspondence received from, Mr. Noble re: Supplemental Authorities and consent (sent to the judges Jan. 6/12) | GlaxoSmithKline Inc. |
| 2012-01-04 | Supplemental document, (Authorities) (sent to the judges Jan. 6/12), Completed on: 2012-01-04 | Her Majesty the Queen |
| 2011-12-22 | Supplemental document, Supplementary record, Completed on: 2011-12-22 | GlaxoSmithKline Inc. |
| 2011-12-22 | Correspondence received from, Wendy Burnham by fax, re.: request for reserved seats at the hearing | Her Majesty the Queen |
| 2011-12-22 | Notice of appearance, Wendy Burnham, Eric Noble and Karen Janke will be present at the hearing. | Her Majesty the Queen |
| 2011-12-20 | Notice of appearance, Al Meghji, Joseph M. Steiner, Amanda Heale and Pooja Samtani will be appearing | GlaxoSmithKline Inc. |
| 2011-12-20 | Correspondence received from, Osler by fax, re.: request for reserved seats at the hearing | GlaxoSmithKline Inc. |
| 2011-12-08 | Notice of hearing sent to parties | |
| 2011-12-07 |
Appeal hearing scheduled, 2012-01-13 Judgment reserved |
|
| 2011-10-25 | Order on motion to seal, (BY THE REGISTRAR) | |
| 2011-10-25 |
Decision on motion to seal, Reg, UPON APPLICATION by counsel on behalf of the respondent for an order sealing the unredacted version of the respondent's factum; AND HAVING READ the material filed; IT IS HEREBY ORDERED THAT: 1) The motion is granted. 2) The sealed unredacted version of the respondent's factum will only be made available to counsel for the appellant, counsel for the respondent in this Court and the Courts below, Ottawa agents, members of this Court, Court staff and other persons as the parties may, in writing, agree or as this Court may further order Granted |
|
| 2011-10-25 | Submission of motion to seal, Reg | |
| 2011-09-20 | Appeal perfected for hearing | |
| 2011-09-13 | Correspondence received from, (Letter Form), from P. Olsen, dated September 13, 2011 re: sealing orders from the Tax Court | GlaxoSmithKline Inc. |
| 2011-09-13 | Appellant's book of authorities - cross appeal, Included in Respondent's Authorities, Completed on: 2011-09-13 | GlaxoSmithKline Inc. |
| 2011-09-13 | Appellant's record - cross appeal, Included in Respondent's Record | GlaxoSmithKline Inc. |
| 2011-09-13 | Appellant's factum - cross appeal, Included in respondent's factum, Completed on: 2011-09-13 | GlaxoSmithKline Inc. |
| 2011-09-13 | Respondent's record, (Vol. 1 to 3, volume 3 is SEALED), Completed on: 2011-09-13 | GlaxoSmithKline Inc. |
| 2011-09-13 | Respondent's book of authorities, (Vol. 1 and 3), Completed on: 2011-09-13 | GlaxoSmithKline Inc. |
| 2011-09-13 | Respondent's factum, (SEALED + 2 redacted version) - Motion to seal rec'd Sept. 13/11 - cross-appeal included, Completed on: 2011-09-13 | GlaxoSmithKline Inc. |
| 2011-09-13 | Motion to seal, Bookform, Completed on: 2011-09-13 | GlaxoSmithKline Inc. |
| 2011-07-28 | Order on motion to seal, (BY THE REGISTRAR) | |
| 2011-07-28 |
Decision on motion to seal, Reg, UPON APPLICATION by counsel on behalf of the appellant for an order sealing the unredacted version of the appellant's factum; AND HAVING READ the material filed; IT IS HEREBY ORDERED THAT: 1) The motion is granted. 2) The sealed unredacted version of the appellant's factum will only be made available to counsel for the appellant, counsel for the respondent, Ottawa agents, members of this Court, Court staff and other persons as the parties may, in writing, agree or as this Court may further order Granted |
|
| 2011-07-28 | Submission of motion to seal, Reg | |
| 2011-07-25 | Response to motion to seal, (Letter Form), from Patricia J. Wilson dated July 25/11, Completed on: 2011-07-25 | GlaxoSmithKline Inc. |
| 2011-07-21 | Letter advising the parties of tentative hearing date and filing deadlines (Leave granted) | |
| 2011-07-19 | Appellant's book of authorities, Completed on: 2011-07-19 | Her Majesty the Queen |
| 2011-07-19 | Appellant's record, Volumes VII & VIII are SEALED (8 volumes), Completed on: 2011-07-19 | Her Majesty the Queen |
| 2011-07-19 | Appellant's factum, SEALED (3 redacted copies filed), Completed on: 2011-07-19 | Her Majesty the Queen |
| 2011-07-19 | Motion to seal, the unredacted version of the appellant's factum, Completed on: 2011-07-19 | Her Majesty the Queen |
| 2011-04-26 | Notice of appeal, Completed on: 2011-04-26 | Her Majesty the Queen |
| 2011-03-25 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2011-03-25 | Judgment on leave sent to the parties | |
| 2011-03-24 |
Judgment of the Court on the application for leave to appeal, The applications for leave to appeal and for leave to cross-appeal from the judgment of the Federal Court of Appeal, Number A-345-08, 2010 FCA 201, dated July 26, 2010, are granted with costs in the cause. Each party shall be restricted to one factum of 40 pages to address both the appeal and the cross-appeal. Granted, with costs in the cause |
|
| 2011-03-24 |
Judgment of the Court on the application for leave to cross-appeal Granted, with costs in the cause |
|
| 2010-12-06 | All materials on application for leave submitted to the Judges, Bi F Ro | |
| 2010-12-06 | All material on the application for leave to cross-appeal submitted to the Judges, Bi F Ro | |
| 2010-11-26 | Reply to the memorandum in response to the argument on cross-appeal, Completed on: 2010-11-26 | GlaxoSmithKline Inc. |
| 2010-11-19 | Memorandum of argument in response to the cross-appeal, Completed on: 2010-11-19 | Her Majesty the Queen |
| 2010-11-01 | Applicant's reply to respondent's argument, Completed on: 2010-11-01 | Her Majesty the Queen |
| 2010-10-22 | Application for leave to cross-appeal, Included in the response, Completed on: 2010-10-22 | GlaxoSmithKline Inc. |
| 2010-10-22 | Respondent's response on the application for leave to appeal, Completed on: 2010-10-22 | GlaxoSmithKline Inc. |
| 2010-09-29 | Letter acknowledging receipt of a complete application for leave to appeal | |
| 2010-09-29 | Application for leave to appeal, (4 volumes), Completed on: 2010-09-29 | Her Majesty the Queen |
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 |
|---|---|---|
| Her Majesty the Queen | Appellant / Respondent on cross-appeal | Active |
v.
| Name | Role | Status |
|---|---|---|
| GlaxoSmithKline Inc. | Respondent / Appellant on cross-appeal | Active |
Counsel
Party: Her Majesty the Queen
Counsel
Eric Noble
Karen Janke-Curliss
234 Wellington Street
Room 843, Bank of Canada Building, East Tower
Ottawa, Ontario
K1A 0H8
Telephone: (613) 957-4820
FAX: (613) 941-2293
Agent
50 O'Connor Street, Suite 50, Room 557
Ottawa, Ontario
K1P 6L2
Telephone: (613) 670-6290
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Party: GlaxoSmithKline Inc.
Counsel
Joseph M. Steiner
Amanda Heale
Pooja Samtani
P. O. Box 50
1 First Canadian Place
Toronto, Ontario
M5X 1B8
Telephone: (416) 862-5677
FAX: (416) 862-6666
Email: ameghji@osler.com
Agent
340 Albert Street
Suite 1900
Ottawa, Ontario
K1R 7Y6
Telephone: (613) 787-1009
FAX: (613) 235-2867
Email: pwilson@osler.com
Summary
Keywords
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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.
Taxation – Income tax – Assessment –Transfer prices - Appeals - Minister of National Revenue reassessing taxpayer by increasing its income on basis that taxpayer had overpaid non-arm’s length supplier for purchase of drug ingredient – Whether identification of transaction which is subject of transfer price analysis is limited by bona fide legal arrangements of taxpayer - Whether transfer prices in independent transactions between Canadian taxpayer and different entities of multinational group should be assessed separately or bundled together - Whether when conducting transfer pricing analysis in Canada, arm’s length standard has been displaced by “reasonable business person” test – Whether Federal Court of Appeal erred in returning matter to Tax Court of Canada for rehearing - Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, s. 69(2).
The Minister of National Revenue reassessed the respondent taxpayer by increasing its income on the basis that the taxpayer had overpaid its non-arm’s length supplier for the purchase of ranitidine, the active pharmaceutical ingredient in a drug marketed by the taxpayer in Canada. According to the Minister, a reasonable amount for the taxpayer to have paid for ranitidine was the price paid by other pharmaceutical companies that were selling generic versions of the drug. The Tax Court of Canada upheld the reassessments except for minor upward adjustment to the price paid by the taxpayer. The Federal Court of Appeal set aside the Tax Court decision and returned the matter for rehearing.
Lower court rulings
Tax Court of Canada
98-712(IT)G, 2008 TCC 324
Appeals from assessments allowed
Federal Court of Appeal
A-345-08, 2010 FCA 201
Appeal allowed, Tax Court's decision set aside and matter returned for rehearing
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.
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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
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