Van Der Steen v. The Queen, 2019 TCC 23
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2019 TCC 23 |
| Date | 23 January 2019 |
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4 practice notes
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Canada v. Paletta, 2022 FCA 86
...152(4)(a)(i) will not necessarily justify the imposition of a penalty under the former (see for example Van der Steen v. The Queen, 2019 TCC 23, 2019 D.T.C. 1024; see also Venne v. The Queen, 84 D.T.C. 6247, [1984] C.T.C. 223). The opposite is however true; conduct that justifies the imposi......
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Walby v. The King, 2023 TCC 164
...at para 18. [16] Symes v. The Queen, [1993] 4 SCR 695 at para 74. [17] Herring, supra note 5 at para 117. [18] Van Der Steen v. The Queen, 2019 TCC 23 at para 55 [Van Der Steen]. [19] Ibid at para 55. [20] Herring, supra note 5 at para 229. [21] Ibid at para 233. [22] Ibid at para 234. [23]......
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Van der Steen v. Canada, 2020 FCA 168
...Respondent REASONS FOR JUDGMENT WEBB J.A. [1] Mr. van der Steen appeals to this Court from a Judgment of the Tax Court (2019 TCC 23) which denied his claim for a charitable donation tax credit in relation to a payment that he made to the Canadian Literacy Enhancement Society (C......
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Chan v. The Queen, 2022 TCC 87
...act or omission innocent. [36] Finally, regarding gross negligence penalties, the appellant cites Van Der Steen v. Her Majesty, 2019 TCC 23, wherein my colleague Justice Sommerfeldt cited Farm Business Consultants Inc., [1994] 2 CTC 2450 at 2457: A court must be extremely cautious......
3 cases
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Canada v. Paletta, 2022 FCA 86
...152(4)(a)(i) will not necessarily justify the imposition of a penalty under the former (see for example Van der Steen v. The Queen, 2019 TCC 23, 2019 D.T.C. 1024; see also Venne v. The Queen, 84 D.T.C. 6247, [1984] C.T.C. 223). The opposite is however true; conduct that justifies the imposi......
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Van der Steen v. Canada, 2020 FCA 168
...Respondent REASONS FOR JUDGMENT WEBB J.A. [1] Mr. van der Steen appeals to this Court from a Judgment of the Tax Court (2019 TCC 23) which denied his claim for a charitable donation tax credit in relation to a payment that he made to the Canadian Literacy Enhancement Society (C......
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Chan v. The Queen, 2022 TCC 87
...act or omission innocent. [36] Finally, regarding gross negligence penalties, the appellant cites Van Der Steen v. Her Majesty, 2019 TCC 23, wherein my colleague Justice Sommerfeldt cited Farm Business Consultants Inc., [1994] 2 CTC 2450 at 2457: A court must be extremely cautious......