Canada (National Revenue) v. Ghermezian, 2022 FC 236
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Federal Court (Canada) |
| Citation | 2022 FC 236 |
| Date | 23 February 2022 |
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4 practice notes
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Canada (National Revenue) v. Zeifmans LLP, 2023 FC 1000
...“discrete legal proceedings”: Friedman at para 26. I would add that in Canada (Minister of National Revenue) v Ghermezian, 2022 FC 236 [Ghermezian Compliance] the Court acknowledged that some of the respondents to the compliance proceeding had challenged the Minister’s ......
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Ghermezian v. Minister of National Revenue, 2023 FCA 183
...judicial authorization under subsection 231.2(3) of the ITA. [6] On February 23, 2022, the Federal Court issued a 364-paragraph decision (2022 FC 236) (FC decision), granting the Minister’s applications. In particular, it held that subsection 231.1(1) of the ITA entitled the Minister......
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Miller v. Canada (National Revenue), 2022 FCA 183
...Amdocs Canadian Managed Services Inc., 2015 FC 1234 at paras. 33-34, 75-76, 2015 D.T.C. 5117; and Canada (National Revenue) v. Ghermezian, 2022 FC 236 at paras. 73-78, 2022 D.T.C. 5029). [72] In the instant case, the Federal Court carefully fashioned its Order to not overreach. The appellan......
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Blurring The Lines Between Inspection And Requirement Powers: Recent Legislative Amendments To Section 231.1
...Subparagraphs 231.1(1)(d)(i) and (ii). 5. Subparagraph 231.1(1)(d)(ii). 6. R. v. Jarvis, 2002 SCC 73 at paras. 53-54. 7. 2021 FC 851. 8. 2022 FC 236 at para. 108 (under appeal, court number A-65-22, heard by Stratas J.A., Locke J.A., Roussel J.A.) 9. Letter to Minister Chrystia Freeland, Re......
3 cases
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Canada (National Revenue) v. Zeifmans LLP, 2023 FC 1000
...“discrete legal proceedings”: Friedman at para 26. I would add that in Canada (Minister of National Revenue) v Ghermezian, 2022 FC 236 [Ghermezian Compliance] the Court acknowledged that some of the respondents to the compliance proceeding had challenged the Minister’s ......
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Ghermezian v. Minister of National Revenue, 2023 FCA 183
...judicial authorization under subsection 231.2(3) of the ITA. [6] On February 23, 2022, the Federal Court issued a 364-paragraph decision (2022 FC 236) (FC decision), granting the Minister’s applications. In particular, it held that subsection 231.1(1) of the ITA entitled the Minister......
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Miller v. Canada (National Revenue), 2022 FCA 183
...Amdocs Canadian Managed Services Inc., 2015 FC 1234 at paras. 33-34, 75-76, 2015 D.T.C. 5117; and Canada (National Revenue) v. Ghermezian, 2022 FC 236 at paras. 73-78, 2022 D.T.C. 5029). [72] In the instant case, the Federal Court carefully fashioned its Order to not overreach. The appellan......
2 firm's commentaries
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CRA Audit Requirements: Can A Taxpayer Contest Unreasonable Deadlines?
...3. Section 231.7 of the Tax Act. 4. Section 238 of the Tax Act. 5. Ghermezian v. Canada (National Revenue), 2023 FCA 183, reversing 2022 FC 236 ("Ghermezian"). The author of the bulletin acted as co-counsel in Ghermezian before the Federal Court and the Federal Court of 6. Ghermezian also c......
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Blurring The Lines Between Inspection And Requirement Powers: Recent Legislative Amendments To Section 231.1
...Subparagraphs 231.1(1)(d)(i) and (ii). 5. Subparagraph 231.1(1)(d)(ii). 6. R. v. Jarvis, 2002 SCC 73 at paras. 53-54. 7. 2021 FC 851. 8. 2022 FC 236 at para. 108 (under appeal, court number A-65-22, heard by Stratas J.A., Locke J.A., Roussel J.A.) 9. Letter to Minister Chrystia Freeland, Re......