Archives - juillet 2017

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  Les immeubles Caris v. R. - TCC: Court grants extension of time to file GST notices of objection

  12 juillet 2017 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax
  • Federal Income Tax

  Précis: The taxpayer was involved in a complex and lengthy series of GST audits by Agence du Revenu du Québec (the ARQ) (the factual background occupies some 50 paragraphs of the Tax Court’s 80 paragraph decision). They failed to file Notices of Objection within the statutory limits and applied to ARQ for an extension, which was denied. They then applied to the Tax Court for an extension, which was allowed. This was clearly a case of simple stubbornness on the part of ARQ since, as Justice D’Auray illustrates, there is ample precedent for granting extensions in similar circumstances.
  Les immeubles Caris v. R. - TCC: Court grants extension of time to file GST notices of objectionPlus >
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  Diktakis v. R. - TCC: No GST Rebate where home occupied by 2 year old half-sister

  11 juillet 2017 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax
  • Federal Income Tax

  Précis: Ms. Diktakis and her father signed an agreement to purchase a condominium in 2013. The deposit was paid by her father. The deed was taken in Ms. Diktakis’ name on September 13, 2013. Her evidence was that she intended to reside there at some undefined point in the future. At closing her evidence was that her father’s girlfriend and the girlfriend’s daughter, NR (then 2 years old), moved into the condo. Ms. Diktakis applied for the New Housing Rebate. She claimed she was entitled to the Rebate because “related persons”, i.e., her stepmother (her father’s girlfriend), half-sister (NR) and, later, a half-brother resided in the condo. The Court found that the father’s girlfriend was not “related” since she did not fall within the definition of “common law spouse”.
  Diktakis v. R. - TCC: No GST Rebate where home occupied by 2 year old half-sisterPlus >
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  Sud v. R. - TCC: Director liable for unpaid GST going back more than a decade - he never resigned

  10 juillet 2017 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax
  • Federal Income Tax

  Précis: Mr. Sud was a director of 1186271 Ontario Inc. (“118”). He was assessed in 2014 for unpaid GST ($17,298.32 ) for the period from January 1, 2003 to December 31, 2005. The evidence was that 118 stopped doing business in 2005 and had filed its last Ontario corporate tax return in 2008. Mr. Sud testified that he believed that the corporation was automatically dissolved 2 years after its failure to file Ontario corporate tax returns and therefore he believed he had ceased to be a director of 118 around 2010. In fact 118 was not dissolved until October 24, 2016 which was two years after the date of the GST assessment of Mr. Sud.
  Sud v. R. - TCC: Director liable for unpaid GST going back more than a decade - he never resignedPlus >