Denso Manufacturing Canada Inc. v. Canada (National Revenue), 2020 FC 360
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Federal Court (Canada) |
| Date | 10 March 2020 |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
6 practice notes
-
Castle Building Group Ltd. v. Canada (National Revenue),
...(Canada (Minister of Citizenship and Immigration) v Vavilov, 2019 SCC 65 at paras 13, 25 (Vavilov); Denso v Canada (National Revenue), 2020 FC 360 at para 33 (Denso)). [18] The Supreme Court describes a reasonable decision as “one that is based on an internally coherent and rational ......
-
Brent Carlson Family Trust v. Canada (National Revenue),
...[1999] 2 SCR 817 at paragraphs 22-27 (Canadian Pacific at paras 46, 54; Denso Manufacturing Canada, Inc. v Canada (National Revenue), 2020 FC 360 at para 27). V. 1. Are the Minister’s Decisions to deny the Trusts’ request to file the Amended Elections reasonable? [26] The Trus......
-
Bank of America v. Canada (Attorney General), 2023 FC 1496
...that amount to carelessness and negligence in reaching their conclusion: Denso Manufacturing Canada, Inc. v Canada (National Revenue), 2020 FC 360 at para 44 [Denso]: [44] The Denso Companies say that their actions were not negligent nor careless given they had hired and relied on the advic......
-
GST/HST Elections: Why Being Late Is Not Always Fashionable
...recent decision Denso Manufacturing Canada Inc. v. Canada (National Revenue), 2020 FC 360, the Federal ruled that the Minister of National Revenue ('Minister') had acted reasonably in exercising its discretionary right to deny a late-filed GST/HST election between two closely related Canadi......
Request a trial to view additional results
4 cases
-
Castle Building Group Ltd. v. Canada (National Revenue),
...(Canada (Minister of Citizenship and Immigration) v Vavilov, 2019 SCC 65 at paras 13, 25 (Vavilov); Denso v Canada (National Revenue), 2020 FC 360 at para 33 (Denso)). [18] The Supreme Court describes a reasonable decision as “one that is based on an internally coherent and rational ......
-
Brent Carlson Family Trust v. Canada (National Revenue),
...[1999] 2 SCR 817 at paragraphs 22-27 (Canadian Pacific at paras 46, 54; Denso Manufacturing Canada, Inc. v Canada (National Revenue), 2020 FC 360 at para 27). V. 1. Are the Minister’s Decisions to deny the Trusts’ request to file the Amended Elections reasonable? [26] The Trus......
-
Bank of America v. Canada (Attorney General), 2023 FC 1496
...that amount to carelessness and negligence in reaching their conclusion: Denso Manufacturing Canada, Inc. v Canada (National Revenue), 2020 FC 360 at para 44 [Denso]: [44] The Denso Companies say that their actions were not negligent nor careless given they had hired and relied on the advic......
-
Denso Manufacturing Canada, Inc. v. Canada (National Revenue),
...COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD APPEAL FROM A JUDGMENT OF THE FEDERAL COURT DATED MARCH 10, 2020, CITATION NO. 2020 FC 360 A-99-20 STYLE OF CAUSE: DENSO MANUFACTURING CANADA, INC. v. MINISTER OF NATIONAL REVENUE AND DOCKET: A-100-20 STYLE OF CA......
2 firm's commentaries
-
GST/HST Elections: Why Being Late Is Not Always Fashionable
...recent decision Denso Manufacturing Canada Inc. v. Canada (National Revenue), 2020 FC 360, the Federal ruled that the Minister of National Revenue ('Minister') had acted reasonably in exercising its discretionary right to deny a late-filed GST/HST election between two closely related Canadi......
-
Choix En TPS/TVH : 'tre En Retard N'est Pas Toujours À La Mode
...Ce billet est disponible en anglais seulement. In the recent decision Denso Manufacturing Canada Inc. v. Canada (National Revenue), 2020 FC 360, the Federal ruled that the Minister of National Revenue ('Minister') had acted reasonably in exercising its discretionary right to deny a late-fil......