Paletta v. The Queen, 2017 TCC 233

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Citation2017 TCC 233
Date23 November 2017
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5 practice notes
  • Coopers Park Real Estate Development Corporation v. The Queen, 2022 TCC 82
    • Canada
    • Tax Court (Canada)
    • 15 July 2022
    ...[21] The Appellant submits that it is not for the Minister to determine whether a document is relevant. I agree. [22] In Paletta v R, 2017 TCC 233 (“Paletta”), the transactions in issue shared not only a general similarity with transactions carried on by other taxpayers but al......
  • Paletta Estate v. The Queen,
    • Canada
    • Tax Court (Canada)
    • 17 June 2021
    ...with a view to putting an end to the type of straddle-based tax avoidance scheme used by Mr. Paletta and others. [12] Paletta v The Queen, 2017 TCC 233, paragraph 36, varied on consent by judgment dated February 2, 2018, Federal Court of Appeal File No. A-399-17 [13] Friedberg v Canada, [1......
  • Canada v. Thompson, 2022 FCA 119
    • Canada
    • Court of Appeal (Canada)
    • 20 June 2022
    ...for discovery. [14] In particular, the Tax Court Judge relied on the earlier decision of the Tax Court in Paletta v. The Queen, 2017 TCC 233 (Paletta). In that case, the taxpayer was seeking an order compelling the Crown to answer certain questions in relation to a tax appeal also involving......
  • LBL Holdings Limited v. The Queen, 2018 TCC 63
    • Canada
    • Tax Court (Canada)
    • 27 March 2018
    ...Attorney General of Canada Ottawa, Canada [1] 2015 TCC 115. [2] 2015 TCC 280. [3] 2016 TCC 217. [4] 2015 TCC 14. [5] Paletta v. The Queen, 2017 TCC 233. [6] My understanding is that these stores were operated by various members of the MacNaughton family. [7] It goes without saying that any ......
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5 cases
  • Coopers Park Real Estate Development Corporation v. The Queen, 2022 TCC 82
    • Canada
    • Tax Court (Canada)
    • 15 July 2022
    ...[21] The Appellant submits that it is not for the Minister to determine whether a document is relevant. I agree. [22] In Paletta v R, 2017 TCC 233 (“Paletta”), the transactions in issue shared not only a general similarity with transactions carried on by other taxpayers but al......
  • Paletta Estate v. The Queen,
    • Canada
    • Tax Court (Canada)
    • 17 June 2021
    ...with a view to putting an end to the type of straddle-based tax avoidance scheme used by Mr. Paletta and others. [12] Paletta v The Queen, 2017 TCC 233, paragraph 36, varied on consent by judgment dated February 2, 2018, Federal Court of Appeal File No. A-399-17 [13] Friedberg v Canada, [1......
  • Canada v. Thompson, 2022 FCA 119
    • Canada
    • Court of Appeal (Canada)
    • 20 June 2022
    ...for discovery. [14] In particular, the Tax Court Judge relied on the earlier decision of the Tax Court in Paletta v. The Queen, 2017 TCC 233 (Paletta). In that case, the taxpayer was seeking an order compelling the Crown to answer certain questions in relation to a tax appeal also involving......
  • LBL Holdings Limited v. The Queen, 2018 TCC 63
    • Canada
    • Tax Court (Canada)
    • 27 March 2018
    ...Attorney General of Canada Ottawa, Canada [1] 2015 TCC 115. [2] 2015 TCC 280. [3] 2016 TCC 217. [4] 2015 TCC 14. [5] Paletta v. The Queen, 2017 TCC 233. [6] My understanding is that these stores were operated by various members of the MacNaughton family. [7] It goes without saying that any ......
  • Request a trial to view additional results

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