Melman v. The Queen, 2016 TCC 167
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2016 TCC 167 |
| Date | 08 July 2016 |
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3 practice notes
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Osborne v. The King, 2023 TCC 98
...20 and 21. [10] Torres v R., 2013 CarswellNat 4583, 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. quot;CG Times";">] The leading case on the ......
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Gross Negligence Penalties Upheld Against Wilfully Blind Sophisticated Taxpayer
...Melman (2016 TCC 167), the Tax Court of Canada ("TCC") upheld gross negligence penalties on the basis that Mr. Melman was wilfully blind to a substantial omission in his tax return by admittedly not reviewing the return before it was filed. The appeal appears to have been filed as a mitigat......
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Melman v. Canada, 2017 FCA 83
...REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on April 25, 2017). DAWSON J.A. [1] For reasons cited as 2016 TCC 167, the Tax Court of Canada dismissed the appellant’s appeal from a notice of reassessment which assessed gross negligence penalties arising fr......
2 cases
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Osborne v. The King, 2023 TCC 98
...20 and 21. [10] Torres v R., 2013 CarswellNat 4583, 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. quot;CG Times";">] The leading case on the ......
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Melman v. Canada, 2017 FCA 83
...REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on April 25, 2017). DAWSON J.A. [1] For reasons cited as 2016 TCC 167, the Tax Court of Canada dismissed the appellant’s appeal from a notice of reassessment which assessed gross negligence penalties arising fr......
1 firm's commentaries
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Gross Negligence Penalties Upheld Against Wilfully Blind Sophisticated Taxpayer
...Melman (2016 TCC 167), the Tax Court of Canada ("TCC") upheld gross negligence penalties on the basis that Mr. Melman was wilfully blind to a substantial omission in his tax return by admittedly not reviewing the return before it was filed. The appeal appears to have been filed as a mitigat......