Case information
Conduct a refined search of the Supreme Court of Canada database to obtain details on the status of a matter before the Court.
40987
Nader Ghermezian, et al. v. Minister of National Revenue
(Federal) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2025-01-31 | Close file on Leave | |
| 2025-01-31 |
Correspondence (sent by the Court) to, parties, RE: Certificate of Taxation |
|
| 2025-01-31 | Decision on the bill of costs, in the amount of $1,076.09, Reg | |
| 2025-01-30 | Certificate of taxation issued to, Rita Araujo | |
| 2025-01-30 | Submission of the bill of costs, Reg | |
| 2024-07-03 | Bill of costs, Completed on: 2024-07-17 | Minister of National Revenue |
| 2024-05-16 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2024-05-16 | Judgment on leave sent to the parties | |
| 2024-05-16 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-65-22, 2023 FCA 183, dated September 1, 2023, is dismissed with costs. Dismissed, with costs |
|
| 2024-03-25 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2024-01-04 | Applicant's reply to respondent's argument, (Book Form), Completed on: 2024-01-04, (Printed version filed on 2024-01-04) | Nader Ghermezian |
| 2023-12-13 | Certificate (on limitations to public access), (Letter Form), 23A, (Printed version due on 2023-12-20) | Minister of National Revenue |
| 2023-12-13 | Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2023-12-29, (Printed version filed on 2023-12-15) | Minister of National Revenue |
| 2023-11-14 | Letter acknowledging receipt of a complete application for leave to appeal, FILE OPENED 2023-11-14 | |
| 2023-10-31 | Certificate (on limitations to public access), (Letter Form), 23A | Nader Ghermezian |
| 2023-10-31 | Notice of name, (Letter Form) | Nader Ghermezian |
| 2023-10-31 | Application for leave to appeal, (Book Form), (3 volumes), Completed on: 2023-10-31, (Printed version filed on 2023-10-31) | Nader Ghermezian |
Parties
Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.
Main parties
| Name | Role | Status |
|---|---|---|
| Ghermezian, Nader | Applicant | Active |
| Vaturi, Marc | Applicant | Active |
| Gherfam Equities Inc. | Applicant | Active |
| Ghermezian, Paul | Applicant | Active |
| Ghermezian, Raphael | Applicant | Active |
| Ghermezian, Joshua | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Minister of National Revenue | Respondent | Active |
Counsel
Party: Ghermezian, Nader
Counsel
Stephen Ruby
Bobby Sood
Jacqueline Houston
155 Wellington Street West
Toronto, Ontario
M5V 3J7
Telephone: (416) 863-5595
FAX: (416) 863-0871
Email: mmilne-smith@dwpv.com
Agent
World Exchange Plaza
100 Queen Street, suite 1300
Ottawa, Ontario
K1P 1J9
Telephone: (613) 787-3562
FAX: (613) 230-8842
Email: neffendi@blg.com
Party: Vaturi, Marc
Counsel
Stephen Ruby
Bobby Sood
Jacqueline Houston
155 Wellington Street West
Toronto, Ontario
M5V 3J7
Telephone: (416) 863-5595
FAX: (416) 863-0871
Email: mmilne-smith@dwpv.com
Agent
World Exchange Plaza
100 Queen Street, suite 1300
Ottawa, Ontario
K1P 1J9
Telephone: (613) 787-3562
FAX: (613) 230-8842
Email: neffendi@blg.com
Party: Gherfam Equities Inc.
Counsel
Stephen Ruby
Bobby Sood
Jacqueline Houston
155 Wellington Street West
Toronto, Ontario
M5V 3J7
Telephone: (416) 863-5595
FAX: (416) 863-0871
Email: mmilne-smith@dwpv.com
Agent
World Exchange Plaza
100 Queen Street, suite 1300
Ottawa, Ontario
K1P 1J9
Telephone: (613) 787-3562
FAX: (613) 230-8842
Email: neffendi@blg.com
Party: Ghermezian, Paul
Counsel
Stephen Ruby
Bobby Sood
Jacqueline Houston
155 Wellington Street West
Toronto, Ontario
M5V 3J7
Telephone: (416) 863-5595
FAX: (416) 863-0871
Email: mmilne-smith@dwpv.com
Agent
World Exchange Plaza
100 Queen Street, suite 1300
Ottawa, Ontario
K1P 1J9
Telephone: (613) 787-3562
FAX: (613) 230-8842
Email: neffendi@blg.com
Party: Ghermezian, Raphael
Counsel
Stephen Ruby
Bobby Sood
Jacqueline Houston
155 Wellington Street West
Toronto, Ontario
M5V 3J7
Telephone: (416) 863-5595
FAX: (416) 863-0871
Email: mmilne-smith@dwpv.com
Agent
World Exchange Plaza
100 Queen Street, suite 1300
Ottawa, Ontario
K1P 1J9
Telephone: (613) 787-3562
FAX: (613) 230-8842
Email: neffendi@blg.com
Party: Ghermezian, Joshua
Counsel
Stephen Ruby
Bobby Sood
Jacqueline Houston
155 Wellington Street West
Toronto, Ontario
M5V 3J7
Telephone: (416) 863-5595
FAX: (416) 863-0871
Email: mmilne-smith@dwpv.com
Agent
World Exchange Plaza
100 Queen Street, suite 1300
Ottawa, Ontario
K1P 1J9
Telephone: (613) 787-3562
FAX: (613) 230-8842
Email: neffendi@blg.com
Party: Minister of National Revenue
Counsel
Rita Araujo
Angelica Buggie
National Litigation Sector
120 Adelaide St W, Suite 400
Toronto, Ontario
M5H 1T1
Telephone: (647) 402-9713
FAX: (416) 973-0810
Email: Aleksandrs.Zemdegs@justice.gc.ca
Agent
Department of Justice Canada
50 O'Connor Street, Suite 500
Ottawa, Ontario
K1A 0H8
Telephone: (613) 670-6290
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Summary
Keywords
Taxation — Income Tax — Procedure — Inspections — Requirement to provide documents or information — Whether a field auditor of the Canada Revenue Agency can issue written demands for documents and information under s. 231.1 of Income Tax Act without complying with the requirements set out in s. 231.2 — What limits exist on the Minister’s power to require production of information under s. 231.2? — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 231.2.
Summary
Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.
In the course of audits of taxpayers, the Minister of National Revenue issued various requests and requirements for documents and information pursuant to ss. 231.1 and 232.2 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.). The taxpayers did not provide requested documents and information. The Minister applied for compliance orders. The Federal Court issued several compliance orders. The Federal Court of Appeal dismissed an appeal by the taxpayers and allowed a cross-appeal by the Minister of National Revenue.
Lower court rulings
Federal Court
2022 FC 236
Multiple orders compelling compliance with requests for documents and information issued
Federal Court
2022 FC 1010, T-252-19; T-254-19, T-258-19; T-259-19, T-261-19; T-262-19
Supplemental reasons
Federal Court of Appeal
2023 FCA 183, A-65-22
Appeal dismissed, cross-appeal allowed
Filed documents
The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.
Downloadable PDFs
Not available
Related links
The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.
Downloadable PDFs
Not available
Related links
The condensed books of the appellant, the respondent and the intervener will be posted here upon receipt of the electronic version, 2 days prior to the scheduled appeal hearing. You may also obtain copies of condensed books by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a condensed book or want permission to use a condensed book, please contact the author of the condensed book directly. Their contact information appears on the first page of each condensed book.
Downloadable PDFs
Not available