Minister of National Revenue v. SML Operations (Canada) Ltd., [2003] F.T.R. Uned. 459 (FC)
| Judge | Tremblay-Lamer, J. |
| Court | Federal Court (Canada) |
| Case Date | July 11, 2003 |
| Jurisdiction | Canada (Federal) |
| Citations | [2003] F.T.R. Uned. 459 (FC);[2003] F.T.R. Uned. 459;2003 FC 868 |
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10 practice notes
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Table of Cases
...Canada (National Revenue) v SML Operations (Canada) Ltd, 2003 FC 868 ..........105 Canada (National Revenue) v Vallelonga, 2013 FC 1155 .............................................. 106 Canada (Procureur général) c Chambre des notaires du Québec, 2014 QCCA 552 ...................................
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Canada (National Revenue) v. Zeifmans LLP, 2023 FC 1000
...Minister of National Revenue v Chamandy, 2014 FC 354 at para 41 [Chamandy]; Minister of National Revenue v SML Operations (Canada) Ltd, 2003 FC 868 at para 15 [SML]. Zeifmans submits the statutory conditions for a compliance order have not been met in this case. The partnership was not requ......
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International Tax Enforcement in Canada
...(National Revenue) v Revcon Oilield Constructors Incorporated , 2015 FC 524; Canada (National Revenue) v SML Operations (Canada) Ltd , 2003 FC 868 [ SML Operations ]; Canada (National Revenue) v Lee , 2015 FC 634. In SML Operations , ibid at para 14, Tremblay- Lamer J set out the three requ......
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Canada (National Revenue) v. Friedman, 2019 FC 1583
...which is essentially laid out in section 231.7, has been applied in Canada (Minister of National Revenue) v SML Operations (Canada) Ltd, 2003 FC 868 [SML], and affirmed in Canada (Minister of National Revenue) v Chamandy, 2014 FC 354 [Chamandy]. [21] Although SML and Chamandy were known to ......
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8 cases
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Canada (National Revenue) v. Zeifmans LLP, 2023 FC 1000
...Minister of National Revenue v Chamandy, 2014 FC 354 at para 41 [Chamandy]; Minister of National Revenue v SML Operations (Canada) Ltd, 2003 FC 868 at para 15 [SML]. Zeifmans submits the statutory conditions for a compliance order have not been met in this case. The partnership was not requ......
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Canada (National Revenue) v. Ghermezian, 2022 FC 236
...of National Revenue v Chamandy, 2014 FC 354 [Chamandy] at para 35; Canada (Minister of National Revenue) v SML Operations (Canada), 2003 FC 868 [SML Operations] at para 15). [19] The Respondents also rely on Derakhshani (at paras 16-17) to support their position that the use of the phrase......
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Canada (National Revenue) v. Friedman, 2019 FC 1583
...which is essentially laid out in section 231.7, has been applied in Canada (Minister of National Revenue) v SML Operations (Canada) Ltd, 2003 FC 868 [SML], and affirmed in Canada (Minister of National Revenue) v Chamandy, 2014 FC 354 [Chamandy]. [21] Although SML and Chamandy were known to ......
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Friedman v. Canada (National Revenue),
...231.7(1) and are reflected in the Federal Court jurisprudence: see Canada (Minister of National Revenue) v. SML Operations (Canada) Ltd., 2003 FC 868, [2003] F.C.J. No. 1111 (QL) at paras. 13-14 [SML], Canada (Minister of National Revenue) v. Chamandy, 2014 FC 354, 452 F.T.R. 261 at paras. ......
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2 books & journal articles
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Table of Cases
...Canada (National Revenue) v SML Operations (Canada) Ltd, 2003 FC 868 ..........105 Canada (National Revenue) v Vallelonga, 2013 FC 1155 .............................................. 106 Canada (Procureur général) c Chambre des notaires du Québec, 2014 QCCA 552 ...................................
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International Tax Enforcement in Canada
...(National Revenue) v Revcon Oilield Constructors Incorporated , 2015 FC 524; Canada (National Revenue) v SML Operations (Canada) Ltd , 2003 FC 868 [ SML Operations ]; Canada (National Revenue) v Lee , 2015 FC 634. In SML Operations , ibid at para 14, Tremblay- Lamer J set out the three requ......