Parmar v. Canada (Attorney General), 2018 FC 912

JurisdictionFederal Jurisdiction (Canada)
Citation2018 FC 912
CourtFederal Court (Canada)
Date13 September 2018
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7 practice notes
  • Stover v. Canada (National Revenue), 2019 FC 1599
    • Canada
    • Federal Court (Canada)
    • December 13, 2019
    ...General), 2018 FC 574 at paras 19-20, 30-32; Zaki v Canada (National Revenue), 2018 FC 928 at para 20; Parmar v Canada (Attorney General), 2018 FC 912 at paras 50-53). As such, the Minister’s decision not to entertain this submission about the destruction of financial records was reasonable......
  • Maverick Oilfield Services Ltd. v. Canada (Attorney General), 2023 FC 1728
    • Canada
    • Federal Court (Canada)
    • December 20, 2023
    ...of Citizenship and Immigration) v Vavilov, 2019 SCC 65 [Vavilov]. As summarized by this Court in Parmar v Canada (Attorney General), 2018 FC 912 at paragraph The role of this Court is not to determine what is fair, but to determine whether the decision of the Minister’s Delegate purs......
  • 1680169 Ontario Limited v. Canada (Attorney General), 2019 FC 562
    • Canada
    • Federal Court (Canada)
    • May 2, 2019
    ...the discretion to grant taxpayer relief must take into account all the relevant circumstances (Parmar v Canada (Attorney General), 2018 FC 912 at para 61).  This Court has steadily refused to accept that a taxpayer’s relief application be validly based on the fault of a third pa......
  • Klopak v. Canada (Attorney General), 2019 FC 235
    • Canada
    • Canada (Federal) Federal Court (Canada)
    • February 28, 2019
    ...submitting the T1 adjustments does not account for the late filing of the original returns”. [47] In Parmar v Canada (Attorney General), 2018 FC 912 [“Parmar”], Justice Kane noted at paragraph 51, that the applicant: ... desires and expects fairness. The result of this judicial review will ......
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6 cases
  • Stover v. Canada (National Revenue), 2019 FC 1599
    • Canada
    • Federal Court (Canada)
    • December 13, 2019
    ...General), 2018 FC 574 at paras 19-20, 30-32; Zaki v Canada (National Revenue), 2018 FC 928 at para 20; Parmar v Canada (Attorney General), 2018 FC 912 at paras 50-53). As such, the Minister’s decision not to entertain this submission about the destruction of financial records was reasonable......
  • 1680169 Ontario Limited v. Canada (Attorney General), 2019 FC 562
    • Canada
    • Federal Court (Canada)
    • May 2, 2019
    ...the discretion to grant taxpayer relief must take into account all the relevant circumstances (Parmar v Canada (Attorney General), 2018 FC 912 at para 61).  This Court has steadily refused to accept that a taxpayer’s relief application be validly based on the fault of a third pa......
  • Klopak v. Canada (Attorney General), 2019 FC 235
    • Canada
    • Canada (Federal) Federal Court (Canada)
    • February 28, 2019
    ...submitting the T1 adjustments does not account for the late filing of the original returns”. [47] In Parmar v Canada (Attorney General), 2018 FC 912 [“Parmar”], Justice Kane noted at paragraph 51, that the applicant: ... desires and expects fairness. The result of this judicial review will ......
  • Internorth Ltd. v. Canada (National Revenue), 2019 FC 574
    • Canada
    • Canada (Federal) Federal Court (Canada)
    • May 3, 2019
    ...the discretionary provisions in the FAA cannot be used to extend the statutory deadlines for appeals (Parmar v Canada (Attorney General), 2018 FC 912 at paras 66–68). Rather, tax assessments must be appealed through the statutory tax appeals process (Pay Audio Services Limited Partnership v......
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