Ghermezian v. Minister of National Revenue, 2023 FCA 183
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Court of Appeal (Canada) |
| Date | 01 September 2023 |
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4 practice notes
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Canada (National Revenue) v. Ghermezian, 2023 FC 1488
...[SCC] (and any resulting appeal) from the recent decision of the Federal Court of Appeal [FCA] in Ghermezian v Canada (National Revenue), 2023 FCA 183 [Ghermezian FCA] and, if no stay is granted, the process the Court should adopt to complete these proceedings including the adjudication of ......
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CRA Audit Requirements: Can A Taxpayer Contest Unreasonable Deadlines?
...Audit Manual, section 10.8.6. 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......
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Canada (National Revenue) v. Ghermezian, 2024 FC 463
...disposition of the appeals [Stay Order]. [5] On September 1, 2023, the FCA issued its decision in Ghermezian v Canada (National Revenue), 2023 FCA 183 [Ghermezian FCA], dismissing the Respondents’ appeals but allowing the Minister’s cross-appeals. In allowing the cross-appeals......
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The Canada Revenue Agency's Expanded Audit Powers: What Taxpayers Need To Know Part II: Demands For Information
...to this article. Footnotes 1. Redeemer Foundation v Minister of National Revenue, 2008 SCC 46. 2. Ghermezian v Canada (National Revenue), 2023 FCA 183. About Dentons is the world's first polycentric global law firm. A top 20 firm on the Acritas 2015 Global Elite Brand Index, the Firm is com......
2 cases
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Canada (National Revenue) v. Ghermezian, 2023 FC 1488
...[SCC] (and any resulting appeal) from the recent decision of the Federal Court of Appeal [FCA] in Ghermezian v Canada (National Revenue), 2023 FCA 183 [Ghermezian FCA] and, if no stay is granted, the process the Court should adopt to complete these proceedings including the adjudication of ......
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Canada (National Revenue) v. Ghermezian, 2024 FC 463
...disposition of the appeals [Stay Order]. [5] On September 1, 2023, the FCA issued its decision in Ghermezian v Canada (National Revenue), 2023 FCA 183 [Ghermezian FCA], dismissing the Respondents’ appeals but allowing the Minister’s cross-appeals. In allowing the cross-appeals......
2 firm's commentaries
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CRA Audit Requirements: Can A Taxpayer Contest Unreasonable Deadlines?
...Audit Manual, section 10.8.6. 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......
-
The Canada Revenue Agency's Expanded Audit Powers: What Taxpayers Need To Know Part II: Demands For Information
...to this article. Footnotes 1. Redeemer Foundation v Minister of National Revenue, 2008 SCC 46. 2. Ghermezian v Canada (National Revenue), 2023 FCA 183. About Dentons is the world's first polycentric global law firm. A top 20 firm on the Acritas 2015 Global Elite Brand Index, the Firm is com......