- Parties: The appellant was Polarsat Inc. The respondent was His Majesty the King.

- Subject Matter: In the underlying appeal before the Tax Court, the issue was the appellant’s status as a Canadian Controlled Private Corporation and its entitlement to an enhanced refundable investment tax credit under s. 127(10.1) of the Income Tax Act, 1985 for the 2011–15 taxation years. The Tax Court issued an order allowing the respondent to file an amended reply to the notice of appeal under s. 54 of the Tax Court of Canada Rules (General Procedure), SOR/90-688a. The amended reply introduced an alternative argument based on the general anti-avoidance rule (GAAR). The appellant challenged the Tax Court’s order.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal with costs. The appeal court found no palpable and overriding errors. The appeal court held that the evidence on record supported the Tax Court’s finding and withstood scrutiny. Upon reading the Tax Court’s order as a whole, the appeal court rejected the appellant’s argument that the Tax Court confused the mere existence of the transactions with their purpose.

- Date: The hearing was set on Dec. 19, 2023. The court released its decision on Dec. 19, 2023.

- Venue: This was a federal case before the Federal Court of Appeal.

- Amount: No financial award was specified.