Khanna v. Canada, 2022 FCA 84
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Court of Appeal (Canada) |
| Date | 16 May 2022 |
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5 practice notes
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Encore Cellular Inc. v. The King, 2024 TCC 35
...paras 65-66 leave to appeal to SCC dismissed [Deyab]; Deyab was affirmed in the context of gross negligence penalties in Khanna v Canada, 2022 FCA 84 at paras 23-34. [41] Fourney supra note 36. [42] Venne supra note 31 at para 37; Guindon v Canada, 2015 SCC 41 at para 60 [Guindon]; Wynter......
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Mann v. The King, 2023 TCC 151
...at para. 48 [35] Venne v. The Queen, [1984] CTC 223 at 234 (FCTD) [36] Guindon v. Canada, 2015 SCC 41 at para. 60 [37] Khanna v. Canada, 2022 FCA 84 at para. [38] Manhue v. R., 2018 TCC 71 at para. 63, citing DeCosta v. R., 2006 TCC 545. [39] Gray v. R., 2016 TCC 54 at para. 34 [40] Transcr......
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Yadgar v. The King, 2023 TCC 104
...manner in which the Minister can discharge its evidentiary burden (see Deyab v Canada, 2020 FCA 222 at paras 65-66 and Khanna v Canada, 2022 FCA 84 at paras 23-24). [33] In determining whether the Appellant was grossly negligent, the Appellant’s personal characteristics, including hi......
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Federal Court Of Appeal Overturns Tax Court's Decision And Vacates Gross-Negligence Penalties Because The Canada Revenue Agency's Evidence Was Exclusively About The Taxpayer's Spouse: Khanna V The Queen, 2022 FCA 84 ' A Canadian Tax Lawyer's Analysis
...penalties without sufficient evidence of gross negligence. We find yet another example of this practice in Khanna v The Queen, 2022 FCA 84. After analyzing the legislation and jurisprudence concerning gross-negligence penalties, this article examines the Federal Court of Appeal's decision i......
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4 cases
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Encore Cellular Inc. v. The King, 2024 TCC 35
...paras 65-66 leave to appeal to SCC dismissed [Deyab]; Deyab was affirmed in the context of gross negligence penalties in Khanna v Canada, 2022 FCA 84 at paras 23-34. [41] Fourney supra note 36. [42] Venne supra note 31 at para 37; Guindon v Canada, 2015 SCC 41 at para 60 [Guindon]; Wynter......
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Mann v. The King, 2023 TCC 151
...at para. 48 [35] Venne v. The Queen, [1984] CTC 223 at 234 (FCTD) [36] Guindon v. Canada, 2015 SCC 41 at para. 60 [37] Khanna v. Canada, 2022 FCA 84 at para. [38] Manhue v. R., 2018 TCC 71 at para. 63, citing DeCosta v. R., 2006 TCC 545. [39] Gray v. R., 2016 TCC 54 at para. 34 [40] Transcr......
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Yadgar v. The King, 2023 TCC 104
...manner in which the Minister can discharge its evidentiary burden (see Deyab v Canada, 2020 FCA 222 at paras 65-66 and Khanna v Canada, 2022 FCA 84 at paras 23-24). [33] In determining whether the Appellant was grossly negligent, the Appellant’s personal characteristics, including hi......
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Goldhar v. The King, 2023 TCC 30
...Tab 66, at pages 660-666. [22] See Exhibit J-1, Volume 3, Tab 43, at pages 421-422. [23] See paragraph 28 of the PASF. [24] Khanna v. R., 2022 FCA 84, at paragraph 6. [25] Ibid, at paragraph 7. [26] Ibid. [27] See Exhibit J-1, Volume 2, Tab 32, at page 209. [28] See Exhibit J-1, Volume 9, T......
1 firm's commentaries
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Federal Court Of Appeal Overturns Tax Court's Decision And Vacates Gross-Negligence Penalties Because The Canada Revenue Agency's Evidence Was Exclusively About The Taxpayer's Spouse: Khanna V The Queen, 2022 FCA 84 ' A Canadian Tax Lawyer's Analysis
...penalties without sufficient evidence of gross negligence. We find yet another example of this practice in Khanna v The Queen, 2022 FCA 84. After analyzing the legislation and jurisprudence concerning gross-negligence penalties, this article examines the Federal Court of Appeal's decision i......