THE MINISTER OF NATIONAL REVENUE v. PAUL GHERMEZIAN
MINISTER OF NATIONAL REVENUE
GHERMEZIAN, PAUL
Law Firm / Organization
McMillan LLP
Lawyer(s)

Michael Lubetsky

Context:

  • Case involves compliance orders under the Income Tax Act against members of the Ghermezian family and Gherfam Equities Inc.
  • Federal Court initially granted these orders, which were later appealed.

Issues:

  1. Consideration of a stay on re-determination of compliance orders.
  2. Procedure for re-determination if no stay.
  3. Cost adjudication process.

Key Findings:

  • Court evaluated the "interests of justice" for a stay, including factors like case expediency, harm, and balance of convenience.
  • Respondents sought a stay, fearing mootness of their Supreme Court appeal.
  • Court found their concerns about appeal mootness and multiple proceedings unconvincing.

Rulings:

  1. Stay request denied: Court deemed re-determination not excessively burdensome.
  2. Re-determination process: Court rejected respondents' proposed lengthy timeline, favoring a quicker process akin to the original orders.
  3. Costs: Followed the original compliance orders' methodology.

Conclusion:

  • The Court emphasized efficient resolution, dismissing the stay request and outlining streamlined processes for re-determination of compliance orders and costs. The decision considered the minimal harm and speculative nature of the respondents' concerns.
Federal Court
T-259-19
Taxation
Applicant
07 February 2019