Lewin Estate v. The Queen, 2019 TCC 21
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2019 TCC 21 |
| Date | 30 January 2019 |
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2 practice notes
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Lewin Estate v. Canada, 2020 FCA 104
...GLEASON J.A. [1] The appellant appeals from the January 30, 2019 judgment of the Tax Court of Canada (per Favreau, J.), reported at 2019 TCC 21, in which the Tax Court dismissed the appellant’s appeal from a reassessment in respect of the terminal tax return of the late Laurenc......
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Lauria v. The Queen,
...[94] As mentioned earlier there is no allegation of fraud by the Respondent in this matter. [95] As stated in Lewin Estate v The Queen, 2019 TCC 21 at paragraph 36, relying on Venne v R, [1984] F.C.J. No. 314 (Fed T.D.) “a taxpayer has been negligent if it is shown that he has not ex......
2 cases
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Lewin Estate v. Canada, 2020 FCA 104
...GLEASON J.A. [1] The appellant appeals from the January 30, 2019 judgment of the Tax Court of Canada (per Favreau, J.), reported at 2019 TCC 21, in which the Tax Court dismissed the appellant’s appeal from a reassessment in respect of the terminal tax return of the late Laurenc......
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Lauria v. The Queen,
...[94] As mentioned earlier there is no allegation of fraud by the Respondent in this matter. [95] As stated in Lewin Estate v The Queen, 2019 TCC 21 at paragraph 36, relying on Venne v R, [1984] F.C.J. No. 314 (Fed T.D.) “a taxpayer has been negligent if it is shown that he has not ex......