. Toronto-Dominion Bank (TD Canada Trust) v. Canada [preliminary proceedings in an action]
In Toronto-Dominion Bank (TD Canada Trust) v. Canada (Fed CA, 2026) the Federal Court of Appeal allowed an appeal, this brought against a Federal Court order responding to 'two questions posed on a motion brought under Rule 220 [SS: 'Questions of Law - Preliminary determination of question of law or admissibility'] of the Federal Courts Rules, SOR/98-106. The two questions related to the application of the deemed trust provisions in section 227 of the Income Tax Act".
Here the court cites the little-used R220 'preliminary determination of question of law or admissibility' provision:
[29] The motion before the Federal Court was brought under Rule 220, which provides, in part, that:
"220 (1) A party may bring a motion before trial to request that the Court determine"
"220 (1)"" Une partie peut, par voie de requête présentée avant l’instruction, demander à la Cour de statuer sur :"
"(a) a question of law that may be relevant to an action;"
"a)"" tout point de droit qui peut être pertinent dans l’action;"
"[…]"
"[…]"
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