Archives - février 2016

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  Daszkiewicz v. R. - TCC: Gross negligence penalties affirmed - fictitious business losses

  23 février 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Another fictitious business loss case where the only issue was the imposition of gross negligence penalties with respect to fictitious business losses. The appeal was dismissed with costs.
  Daszkiewicz v. R. - TCC: Gross negligence penalties affirmed - fictitious business lossesPlus >
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  Maynard v. R. - TCC: Gross negligence penalties affirmed - fictitious business losses

  18 février 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Another fictitious business loss case where the only issue was the imposition of a gross negligence penalty, in this case on both husband and wife who had both claimed fictitious losses. The appeal was dismissed with costs.
  Maynard v. R. - TCC: Gross negligence penalties affirmed - fictitious business lossesPlus >
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  Brathwaite v. R. - TCC: Gross negligence penalties deleted in part - fictitious business losses

  16 février 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Another fictitious business loss case where the only issue was the imposition of a gross negligence penalties to various taxation years. In an unusual twist Ms. Brathwaite was successful in having the largest penalty (2008) deleted. Her co-appellant, Mr. Thompson had his penalty for 2008 deleted. The appeals were allowed in part with one set of costs to the Crown in the amount of 60% of the Tariff.
  Brathwaite v. R. - TCC: Gross negligence penalties deleted in part - fictitious business lossesPlus >
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  Ramlal v. R. - TCC: Gross negligence penalty affirmed - fictitious business loss

  8 février 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Another fictitious business loss case where the only issue was the imposition of a gross negligence penalty (the amount of the penalty does not appear in the decision). The appeal was dismissed with costs.
  Ramlal v. R. - TCC: Gross negligence penalty affirmed - fictitious business lossPlus >
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  Mallette v. R. - TCC: Gross negligence penalty affirmed - fictitious business loss

  8 février 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Another fictitious business loss case where the only issue was the imposition of a gross negligence penalty (the amount of the penalty does not appear in the decision). The appeal was dismissed with costs.
  Mallette v. R. - TCC: Gross negligence penalty affirmed - fictitious business lossPlus >
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  Robichaud v. R. - TCC: Gross negligence penalty affirmed - fictitious business loss

  4 février 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Ms. Robichaud claimed a business loss of $354,351.72 in 2008 which she applied to eliminate her taxable income in 2008 and she carried the balance back to 2005, 2006 and 2007. The Minister denied the loss claims and imposed a gross negligence penalty of $46,698.91 in her 2008 taxation year. Mrs. Robichaud had not carried on any business activity in 2008. The only issue in this appeal was the imposition of the penalty.
  Robichaud v. R. - TCC: Gross negligence penalty affirmed - fictitious business lossPlus >