Archives - juillet 2018

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  Heath v. R. – TCC: Court refused to set aside a Notice of Discontinuance filed by the taxpayer.

  24 juillet 2018 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax

  Précis: The taxpayer filed a Notice of Discontinuance only to find the next day that the Crown was prepared to accept a settlement. Nevertheless both the taxpayer and the Crown signed a consent to judgment to implement the proposed settlement. This was rejected by the Tax Court Registry which advised the parties that they would have to take a motion to set aside the Notice of Discontinuance. Smith J. dismissed the motion holding that he did not have jurisdiction to set aside the Notice of Discontinuance.
  Heath v. R. – TCC: Court refused to set aside a Notice of Discontinuance filed by the taxpayer.Plus >
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  Sheck v. R. – TCC: Assessment for GST/HST on transfer from husband at a date he was a tax debtor upheld by Tax Court

  23 juillet 2018 By Bill Innes

  catégories:

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

  Précis: Mrs. Sheck appealed an assessment in respect of a transfer of $17,500 made to her in 2008 in respect of outstanding GST/HST owing by her husband and a dry-cleaning corporation of which he was the sole director. She argued that her husband was not liable for the corporate tax until the date in 2016 when a Federal Court certificate for the corporate tax was returned unsatisfied. The Court rejected this argument as a matter of statutory interpretation. The Court rejected a second argument that $12,000 of the funds transferred to her in 2008 represented repayment of a loan she had made to her husband. As a result the appeal was dismissed without costs.
  Sheck v. R. – TCC: Assessment for GST/HST on transfer from husband at a date he was a tax debtor upheld by Tax CourtPlus >