Wynter v. Canada, 2017 FCA 195
Jurisdiction | Federal Jurisdiction (Canada) |
Court | Court of Appeal (Canada) |
Citation | 2017 FCA 195 |
Date | 22 September 2017 |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
34 practice notes
-
Paletta Estate v. The Queen, 2021 TCC 11
...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
...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
...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
...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......
Request a trial to view additional results
28 cases
-
Paletta Estate v. The Queen, 2021 TCC 11
...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
...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
...¶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
...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
6 firm's commentaries
-
Tax Court Won't Uphold Gross-Negligence Penalties: Taxpayer Not Aware Of Accountant Errors
...the taxpayer does not want to know, or studiously avoids, the truth. The concept is one of deliberate ignorance": Wynter v The Queen, 2017 FCA 195. In other words, wilful blindness basically covers those situations where you noticed something suspicious-i.e., something begging for further i......
-
Choptiany Et. Al. v The King, 2022 TCC 112: The Tax Court Of Canada Issues Scathing Rebuke Of CRA's "Outrageously Misleading And Inappropriate" Litigation Tactics In Tax Dispute Involving Gross-Negligence Penalties
...the taxpayer does not want to know, or studiously avoids, the truth. The concept is one of deliberate ignorance": Wynter v The Queen, 2017 FCA 195. In other words, wilful blindness basically covers those situations where you noticed something suspicious-i.e., something begging for further i......
-
Federal Court Of Appeal Overturns Tax Court's Decision And Vacates Gross-Negligence Penalties Because The Canada Revenue Agency's Evidence Was Exclusively About The Taxpayer's Spouse: Khanna V The Queen, 2022 FCA 84 ' A Canadian Tax Lawyer's Analysis
...the taxpayer does not want to know, or studiously avoids, the truth. The concept is one of deliberate ignorance": Wynter v The Queen, 2017 FCA 195. In other words, wilful blindness basically covers situations where a person notices something suspicious-i.e., something begging for further in......
-
Tax Court: No Penalty For Tax Return Filed Without Person's Knowledge
...the taxpayer does not want to know, or studiously avoids, the truth. The concept is one of deliberate ignorance": Wynter v The Queen, 2017 FCA 195. In other words, wilful blindness basically covers those situations where you noticed something suspicious-i.e., something begging for further i......
Request a trial to view additional results