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  Fink v. R. - FCA: Applicant entitled to ask questions about other remission order applicants in stock option plan

  May 10, 2017 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Other

  Précis: Mr. Fink applied for a remission order in connection with the taxation of stock option benefits. He applied for judicial review of a decision of the Assistant Commissioner of the CRA refusing to recommend that the Governor in Council issue a remission order. During the course of that application Mr. Fink’s counsel sought to cross-examine on affidavits filed on behalf of CRA. The issue before the Court of Appeal was whether Mr. Fink’s counsel could put 5 questions related to remission applications filed by other taxpayers. The Federal Court Judge directed CRA to answer the questions and CRA appealed to the Federal Court of Appeal. On appeal the Federal Court of Appeal dismissed the appeal, with costs, holding that the questions were proper.
  Fink v. R. - FCA: Applicant entitled to ask questions about other remission order applicants in stock option planREAD MORE »
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  Imperial Oil v. R. - FCA: Taxpayer not entitled to interest refund through the judicial review process

  Jul 26, 2016 By Bill Innes

  Categories:

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

  Précis: This is an appeal of a decision blogged earlier on this site where Justice Gagné of the Federal Court dismissed two judicial review applications asking for interest on funds received pursuant to the operation of the Syncrude Remission Order. The decision involves the rather novel proposition of the applicants that they were entitled to interest on the funds remitted on the remission order by analogy to tax overpayments under the Income Tax Act. The Federal Court of Appeal upheld the earlier decision holding that the remission order had nothing to do with tax payable and did not engage the refund interest mechanism under the Income Tax Act. Both appeals were dismissed with costs.
  Imperial Oil v. R. - FCA: Taxpayer not entitled to interest refund through the judicial review processREAD MORE »
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  Jarrold v. R. – FCt: Taxpayer refused remission of penalties and interest for GST assessment as director of corporations – decision not unreasonable

  Feb 25, 2015 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax
  • Other

  
  Jarrold v. R. – FCt: Taxpayer refused remission of penalties and interest for GST assessment as director of corporations – decision not unreasonableREAD MORE »
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  Imperial Oil Resources v. R. – FC: No interest payable to applicant under Syncrude Remission Order

  Sep 26, 2014 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Other

  
  Imperial Oil Resources v. R. – FC: No interest payable to applicant under Syncrude Remission OrderREAD MORE »
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  Imperial Oil Resources v. R – FCt: Taxpayer entitled to remission for “Disputed Costs” if included in taxable income

  Sep 26, 2014 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Other

  
  Imperial Oil Resources v. R – FCt: Taxpayer entitled to remission for “Disputed Costs” if included in taxable incomeREAD MORE »
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  Frank Arthur Investments Inc. v. R. – FCt: Application for judicial review of refusal of remission order dismissed

  Apr 17, 2014 By Bill Innes

  Categories:

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

  
  Frank Arthur Investments Inc. v. R. – FCt: Application for judicial review of refusal of remission order dismissedREAD MORE »