Case information
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38660
Attorney General of Canada v. Sherri Ann Morrissey
(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) |
|---|---|---|
| 2019-09-30 | Close file on Leave | |
| 2019-09-27 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2019-09-27 | Judgment on leave sent to the parties | |
| 2019-09-26 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-356-16, 2019 FCA 56, dated March 27, 2019, is dismissed. Dismissed |
|
| 2019-08-19 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2019-08-08 | Certificate (on limitations to public access), (Letter Form) | Sherri Ann Morrissey |
| 2019-08-08 | Applicant's reply to respondent's argument, (Letter Form), Completed on: 2019-08-08 | Attorney General of Canada |
| 2019-07-31 | Respondent's response on the application for leave to appeal, (Letter Form), 23A missing-rec'd 2019/08/08, Completed on: 2019-08-08 | Sherri Ann Morrissey |
| 2019-05-31 | Letter acknowledging receipt of a complete application for leave to appeal, FILE OPENED 2019/05/31 | |
| 2019-05-27 | Certificate (on limitations to public access), (Letter Form) | Attorney General of Canada |
| 2019-05-27 | Application for leave to appeal, (Book Form), Completed on: 2019-05-27 | Attorney General of Canada |
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 |
|---|---|---|
| Attorney General of Canada | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Morrissey, Sherri Ann | Respondent | Active |
Counsel
Party: Attorney General of Canada
Counsel
Suite 1400, Duke Tower
5251 Duke Street
Halifax, Nova Scotia
B3J 1P3
Telephone: (709) 772-7404
FAX: (709) 426-8802
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
Party: Morrissey, Sherri Ann
This party is not represented by counsel.
Summary
Keywords
Taxation — Income tax — Assessment — Canada Child Tax Benefit — Shared-custody parent — Equal or near equal basis — Whether the Federal Court of Appeal usurped the role of Parliament by imposing a strict guideline for the interpretation of the term “equal or near equal basis” in the definition of “shared-custody parent” — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 122.6.
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.
Sherri Morrissey and Dennis Murphy share joint custody of LM. When Mr. Murphy applied to receive half of the Canada Child Tax Benefit (“CCTB”), the Canada Revenue Agency, on behalf of the Minister of National Revenue, concluded that Ms. Morrissey and Mr. Murphy had been shared-custody parents in respect of LM during the relevant taxation years. As a result, Ms. Morrissey and Mr. Murphy were each entitled to half of the CCTB for 2012 and 2013 and redeterminations were issued for those taxation years. Ms. Morrissey filed a Notice of Objection to the redeterminations. When the Minister confirmed the reassessments, Ms. Morrissey appealed further. Sommerfeldt J. dismissed Ms. Morrissey’s appeal, concluding that Ms. Morrissey and Mr. Murphy had met the definition of “shared-custody parents” at the relevant time. Ms. Morrissey appealed again. The Federal Court of Appeal allowed the appeal, set aside the decision of the Tax Court of Canada, allowed the appeal from the Minister’s reassessments of Ms. Morrissey’s 2012 and 2013 taxation years, and returned the matter to the Minister for redetermination in light of these reasons.
Lower court rulings
Tax Court of Canada
2015-4010(IT)I, 2016 TCC 178
Appeal of Minister of National Revenue’s reassessment of Ms. Morrissey’s 2012 and 2013 taxation years dismissed
Federal Court of Appeal
2019 FCA 56, A-356-16
Decision of Tax Court of Canada set aside; appeal from reassessment of Ms. Morrissey’s 2012 and 2013 taxation years allowed; matter returned to Minister for reassessment
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
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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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