Wynter v. Canada, 2017 FCA 195

JurisdictionFederal Jurisdiction (Canada)
CourtCourt of Appeal (Canada)
Citation2017 FCA 195
Date22 September 2017
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34 practice notes
  • Paletta Estate v. The Queen, 2021 TCC 11
    • Canada
    • Tax Court (Canada)
    • 25 Marzo 2021
    ...is sustainable on the basis of the evidence adduced. [Emphasis added.] 15 Bradshaw v The Queen, 2019 TCC 1 . 16 Wynter v The Queen, 2017 FCA 195. 17 Venne v The Queen, [1984] CTC 223 , at paragraph 37. 18 Sidhu v The Queen, 2004 TCC 174 . 19 Mensah v The Queen, 2008 TCC 378 . 20 Farm Bu......
  • Canada v. Paletta, 2022 FCA 86
    • Canada
    • Court of Appeal (Canada)
    • 17 Mayo 2022
    ...gross negligence. This burden can be met either directly or constructively, through a demonstration of wilful blindness (Wynter v. Canada, 2017 FCA 195, 2017 D.T.C. 5114 [Wynter], para. 16): In sum, the law will impute knowledge to a taxpayer who, in circumstances that suggest inquiry shoul......
  • Mediclean Incorporated v. The Queen, 2022 TCC 37
    • Canada
    • Tax Court (Canada)
    • 17 Marzo 2022
    ...paragraph 298(4)(a) refers to negligence. The negligence standard is always based on a reasonable person in the same circumstances. [97] 2017 FCA 195 (“Wynter”). [98] 2018 TCC 52 (“Peck”). [99] 2015 SCC 41 . [100] Ibid., paragraph 60. [101] I have no reason to......
  • Peck v. The Queen, 2018 TCC 52
    • Canada
    • Tax Court (Canada)
    • 12 Marzo 2018
    ...to gross negligence? B. The “Knowingly” and “Under Circumstances Amounting to Gross Negligence” Standards [43] In Wynter v. The Queen, 2017 FCA 195, the Federal Court of Appeal stated the following about the two standards in subsection 163(2): [11] When Parliament uses alternative terms, it......
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28 cases
  • Paletta Estate v. The Queen, 2021 TCC 11
    • Canada
    • Tax Court (Canada)
    • 25 Marzo 2021
    ...is sustainable on the basis of the evidence adduced. [Emphasis added.] 15 Bradshaw v The Queen, 2019 TCC 1 . 16 Wynter v The Queen, 2017 FCA 195. 17 Venne v The Queen, [1984] CTC 223 , at paragraph 37. 18 Sidhu v The Queen, 2004 TCC 174 . 19 Mensah v The Queen, 2008 TCC 378 . 20 Farm Bu......
  • Canada v. Paletta, 2022 FCA 86
    • Canada
    • Court of Appeal (Canada)
    • 17 Mayo 2022
    ...gross negligence. This burden can be met either directly or constructively, through a demonstration of wilful blindness (Wynter v. Canada, 2017 FCA 195, 2017 D.T.C. 5114 [Wynter], para. 16): In sum, the law will impute knowledge to a taxpayer who, in circumstances that suggest inquiry shoul......
  • Van Der Steen v. The Queen, 2019 TCC 23
    • Canada
    • Tax Court (Canada)
    • 23 Enero 2019
    ...¶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 FCA 195, ¶18-19. [75] Udell v MNR, [1969] CTC 704 at 714, 70 DTC 6019 at 6026, ¶51 (Ex.Ct). The above statement has been quoted in subsequent cases, ......
  • Mediclean Incorporated v. The Queen, 2022 TCC 37
    • Canada
    • Tax Court (Canada)
    • 17 Marzo 2022
    ...paragraph 298(4)(a) refers to negligence. The negligence standard is always based on a reasonable person in the same circumstances. [97] 2017 FCA 195 (“Wynter”). [98] 2018 TCC 52 (“Peck”). [99] 2015 SCC 41 . [100] Ibid., paragraph 60. [101] I have no reason to......
  • Request a trial to view additional results
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