Melman v. Canada, 2017 FCA 83

CourtFederal Court of Appeal (Canada)
Case DateApril 25, 2017
JurisdictionCanada (Federal)
Citations2017 FCA 83
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6 practice notes
  • Van Der Steen v. The Queen, 2019 TCC 23
    • Canada
    • Tax Court (Canada)
    • January 23, 2019
    ...Lacroix v The Queen, 2008 FCA 241, ¶26. [72] Boileau v MNR, [1989] 2 CTC 2001 at 2006, 89 DTC 247 at 250 (TCC). [73] Melman v The Queen, 2017 FCA 83, ¶4. See also Findlay v The Queen, [2000] 3 CTC 152, 2000 DTC 6345 (FCA), ¶21-22; and Venne, supra note 70, ¶37. [74] Wynter v The Queen, 2017......
  • Rowe v. The Queen, 2017 TCC 122
    • Canada
    • Tax Court (Canada)
    • June 23, 2017
    ...228, ¶12; and Torres et al. v The Queen, 2013 TCC 380, ¶65(a); aff’d subnom Strachan v The Queen, 2015 FCA 60. [15] Melman v The Queen, 2017 FCA 83, ¶4. In Melman the Federal Court of Appeal was, in essence, affirming the definition of gross negligence set out in Venne v The Queen, [1984] C......
  • Osborne v. The King, 2023 TCC 98
    • Canada
    • Tax Court (Canada)
    • July 13, 2023
    ...2013 TCC 380. [11] Lauzon v. HMQ, 2016 TCC 71 at paragraphs 32 and 45; Melman v HMQ 2016 TCC 167 at paragraphs 40 and 43; aff’d 2017 FCA 83; Brown v. HMQ, 2009 TCC 28 at paragraph 20. mso-list:Ignore;">34] Mr. Osborne is a reasonably articulate and experienced businessman. He worked ......
  • Rattai v. The Queen, 2020 TCC 55
    • Canada
    • Tax Court (Canada)
    • July 17, 2020
    ...21, 23 and 24, and Sansregret v The Queen, [1985] 1 SCR 570, paragraph 24. [35] Wynter, paragraphs 13 and 16. [36] Melman v Canada, 2017 FCA 83, 2017 D.T.C. 5053 [37] Wynter, paragraphs 18 and 19. The Court cited Zsoldos v Canada (Attorney General, 2004 FCA 338, para. 21 which refers to Ven......
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6 cases
  • Van Der Steen v. The Queen, 2019 TCC 23
    • Canada
    • Tax Court (Canada)
    • January 23, 2019
    ...Lacroix v The Queen, 2008 FCA 241, ¶26. [72] Boileau v MNR, [1989] 2 CTC 2001 at 2006, 89 DTC 247 at 250 (TCC). [73] Melman v The Queen, 2017 FCA 83, ¶4. See also Findlay v The Queen, [2000] 3 CTC 152, 2000 DTC 6345 (FCA), ¶21-22; and Venne, supra note 70, ¶37. [74] Wynter v The Queen, 2017......
  • Rowe v. The Queen, 2017 TCC 122
    • Canada
    • Tax Court (Canada)
    • June 23, 2017
    ...228, ¶12; and Torres et al. v The Queen, 2013 TCC 380, ¶65(a); aff’d subnom Strachan v The Queen, 2015 FCA 60. [15] Melman v The Queen, 2017 FCA 83, ¶4. In Melman the Federal Court of Appeal was, in essence, affirming the definition of gross negligence set out in Venne v The Queen, [1984] C......
  • Osborne v. The King, 2023 TCC 98
    • Canada
    • Tax Court (Canada)
    • July 13, 2023
    ...2013 TCC 380. [11] Lauzon v. HMQ, 2016 TCC 71 at paragraphs 32 and 45; Melman v HMQ 2016 TCC 167 at paragraphs 40 and 43; aff’d 2017 FCA 83; Brown v. HMQ, 2009 TCC 28 at paragraph 20. mso-list:Ignore;">34] Mr. Osborne is a reasonably articulate and experienced businessman. He worked ......
  • Rattai v. The Queen, 2020 TCC 55
    • Canada
    • Tax Court (Canada)
    • July 17, 2020
    ...21, 23 and 24, and Sansregret v The Queen, [1985] 1 SCR 570, paragraph 24. [35] Wynter, paragraphs 13 and 16. [36] Melman v Canada, 2017 FCA 83, 2017 D.T.C. 5053 [37] Wynter, paragraphs 18 and 19. The Court cited Zsoldos v Canada (Attorney General, 2004 FCA 338, para. 21 which refers to Ven......
  • Request a trial to view additional results

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