Canada (National Revenue) v. Lin, 2019 FC 646
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Federal Court (Canada) |
| Citation | 2019 FC 646 |
| Date | 13 May 2019 |
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8 practice notes
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Ghermezian v. Canada (Attorney General), 2020 FC 1137
...surrounding the test for determining corporate residency and rely on Justice Boswell’s decision in Canada (National Revenue) v Lin, 2019 FC 646 [Lin], at paragraphs 28-29: B. Is a Non-Resident required to respond to a Request for Information under section 231.1 of the ITA? 28 Resident statu......
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Canada (National Revenue) v. Dominelli, 2022 FC 187
...not in a taxpayer’s possession, then an order for disclosure should not be made…” (Canada (National Revenue) v Lin, 2019 FC 646 at para 26, citing Canada (Minister of National Revenue) v Amdocs Canadian Managed Services Inc., 2015 FC 1234 at paras 75 and76). (3) What wa......
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Canada (National Revenue) v. Ghermezian, 2022 FC 236
...who was required to comply with the Demand. Justice Boswell explained and applied this principle in Minister of National Revenue v Lin, 2019 FC 646 [Lin] at para 32, and found as a result that the Minister was not entitled to a compliance order: 32. The Court must be satisfied that the pers......
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Canada (National Revenue) v. Friedman, 2019 FC 1583
...amend their pleadings to include a line of argumentation which was approved in a recent case, Canada (Minister of National Revenue) v Lin, 2019 FC 646 [Lin], which also focuses on the CRA’s Requests for Information. The Friedmans contend in this request that, according to this Court’s decis......
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7 cases
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Ghermezian v. Canada (Attorney General), 2020 FC 1137
...surrounding the test for determining corporate residency and rely on Justice Boswell’s decision in Canada (National Revenue) v Lin, 2019 FC 646 [Lin], at paragraphs 28-29: B. Is a Non-Resident required to respond to a Request for Information under section 231.1 of the ITA? 28 Resident statu......
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Canada (National Revenue) v. Dominelli, 2022 FC 187
...not in a taxpayer’s possession, then an order for disclosure should not be made…” (Canada (National Revenue) v Lin, 2019 FC 646 at para 26, citing Canada (Minister of National Revenue) v Amdocs Canadian Managed Services Inc., 2015 FC 1234 at paras 75 and76). (3) What wa......
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Canada (National Revenue) v. Ghermezian, 2022 FC 236
...who was required to comply with the Demand. Justice Boswell explained and applied this principle in Minister of National Revenue v Lin, 2019 FC 646 [Lin] at para 32, and found as a result that the Minister was not entitled to a compliance order: 32. The Court must be satisfied that the pers......
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Canada (National Revenue) v. Friedman, 2019 FC 1583
...amend their pleadings to include a line of argumentation which was approved in a recent case, Canada (Minister of National Revenue) v Lin, 2019 FC 646 [Lin], which also focuses on the CRA’s Requests for Information. The Friedmans contend in this request that, according to this Court’s decis......
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1 firm's commentaries
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CaseNotes For October, 2019
...a careful review of any secondary intentions will be necessary in order to make any such determination. Canada (National Revenue) v. Lin 2019 FC 646- by Jason Lau In 2005, Mr. Xue Lin immigrated from China to Canada with his wife and daughter, Ms. Min Wang and Ms. Lin Lin. Shortly afterward......