Friedman v. Canada (National Revenue),

JurisdictionFederal Jurisdiction (Canada)
Neutral Citation2021 FCA 101
Citation2021 FCA 101
CourtCourt of Appeal (Canada)
Date26 May 2021
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2 practice notes
  • Canada (National Revenue) v. Zeifmans LLP, 2023 FC 1000
    • Canada
    • Federal Court (Canada)
    • 21 Julio 2023
    ...231.2 requests, the doctrine of collateral attack was not raised. Zeifmans notes that in Friedman v Canada (Minister of National Revenue), 2021 FCA 101 [Friedman], the appeals from judicial review and compliance applications were heard and considered together, and described as “discr......
  • Englobe Environment Inc. v. Canada (Food Inspection Agency), 2023 FC 1676
    • Canada
    • Federal Court (Canada)
    • 12 Diciembre 2023
    ...it would be moot because Englobe is not currently facing criminal prosecution. The Agency relies on Friedman v Canada (National Revenue), 2021 FCA 101. However, that case dealt with the specific issue of protection against self‑incrimination in an administrative investigation that co......
2 cases
  • Canada (National Revenue) v. Zeifmans LLP, 2023 FC 1000
    • Canada
    • Federal Court (Canada)
    • 21 Julio 2023
    ...231.2 requests, the doctrine of collateral attack was not raised. Zeifmans notes that in Friedman v Canada (Minister of National Revenue), 2021 FCA 101 [Friedman], the appeals from judicial review and compliance applications were heard and considered together, and described as “discr......
  • Englobe Environment Inc. v. Canada (Food Inspection Agency), 2023 FC 1676
    • Canada
    • Federal Court (Canada)
    • 12 Diciembre 2023
    ...it would be moot because Englobe is not currently facing criminal prosecution. The Agency relies on Friedman v Canada (National Revenue), 2021 FCA 101. However, that case dealt with the specific issue of protection against self‑incrimination in an administrative investigation that co......

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