Blogue

1-866-609-5811

Archives - février 2016

Wholistic Child and Family Services v. R. - TCC: Child and Youth Care worker subject to EI/CPP
29 février 2016 By Bill Innes
catégories:
Précis: Hyacinth Dunkley was a professional Child and Youth Care worker who was placed by Wholistic with its clients. The question before the Court was whether she was subject to CPP and EI. The Court found that for CPP purposes her position was analogous to employment and for EI purposes she functioned under the direction and control of clients of Wholistic. Accordingly the appeals were both dismissed.
Wholistic Child and Family Services v. R. - TCC: Child and Youth Care worker subject to EI/CPPPlus >
Waters v. R. - TCC: Court accepts worker’s evidence of insurable hours of employment
29 février 2016 By Bill Innes
catégories:
Précis: Mr. Waters was a substitute teacher. His claim for EI benefits was denied because his employer reported that he had 674 hours rather than the 700 hour minimum required. He gave evidence that his actual hours were 763. The Court accepted his evidence and allowed his appeal.
Waters v. R. - TCC: Court accepts worker’s evidence of insurable hours of employmentPlus >
Weinberg Family Trust v. R. - TCC: TCC has no jurisdiction to determine residence for Ontario tax
25 février 2016 By Bill Innes
catégories:
Précis: The Weinberg Family Trust filed in 2007 to 2010 as a resident of Albert. The Minister reassessed on the basis that the Trust was a resident of Ontario and applied gross negligence penalties. The Trust filed appeals both with the Tax Court and the Ontario Superior Court. The Crown moved to quash the notice of appeal in the Tax Court. The Tax Court held it had no jurisdiction to determine the residence of a trust for Ontario income tax purposes, nor to examine the imposition of Ontario penalties and quashed the notice of appeal with costs to the Crown.
Weinberg Family Trust v. R. - TCC: TCC has no jurisdiction to determine residence for Ontario taxPlus >
Jaamiah Al Uloom v. R. - FCA: Charity’s appeal from deregistration dismissed
25 février 2016 By Bill Innes
catégories:
Précis: The Appellant was deregistered as a charity for failing to keep proper books and records and appealed its deregistration to the Federal Court of Appeal. The Appellant argued that its failures were not serious enough to justify the Minister’s decision to deregister rather than impose lesser sanctions. The Court of Appeal disagreed and held that the breach of its foundational duty to keep books and records justified the deregistration. Accordingly the appeal was dismissed from the bench with costs.
Jaamiah Al Uloom v. R. - FCA: Charity’s appeal from deregistration dismissedPlus >
Global Views from the World Economic Forum at Davos, Switzerland
24 février 2016 By Taxnet Pro
catégories:
- International Tax
World leaders, government organizations and professional services firms are interviewed on the big issues of 2016, the Fourth Industrial Revolution and market volatility. Watch the interviews.
Global Views from the World Economic Forum at Davos, SwitzerlandPlus >
McCarthy v. R. - TCC: Despite objections of taxpayer TCC holds discovery proceedings not “torture”
23 février 2016 By Bill Innes
catégories:
Précis: Mr. McCarthy was a member of the “Fiscal Arbitrator” group of appellants. This group has flooded the Tax Court with cases in recent year, all unsuccessful. This decision may be the most amusing of the bunch. Mr. McCarthy’s lawyer argued, among other things, that “being compelled to attend at discovery and provide answers under oath constitutes torture as defined in the Criminal Code of Canada” [para. 17]. Not surprisingly Justice Boyle gave this argument short shrift and ordered Mr. McCarthy to comply with his discovery obligations failing which, presumably, his appeal would be dismissed.
McCarthy v. R. - TCC: Despite objections of taxpayer TCC holds discovery proceedings not “torture”Plus >
Daszkiewicz v. R. - TCC: Gross negligence penalties affirmed - fictitious business losses
23 février 2016 By Bill Innes
catégories:
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 >
Ghaffar v. R. - FCA: Appeal dismissed - no reversible error in Tax Court
18 février 2016 By Bill Innes
catégories:
Précis: Graham J. of the Tax Court dismissed Mr. Ghaffar’s application to set aside a previous decision dismissing his appeal for failure to appear at a status hearing. Mr. Ghaffar appealed to the Federal Court of Appeal. The Court of Appeal dismissed the appeal from the Bench, finding no reversible error.
Ghaffar v. R. - FCA: Appeal dismissed - no reversible error in Tax CourtPlus >
Ontario Government Delays ORPP Enrollment and Contributions
18 février 2016 By Taxnet Pro
catégories:
On February 16, 2016 the Honourable Charles Sousa, Ontario Minister of Finance, in conjunction with the Honourable Bill Morneau, Minister of Finance of the Government of Canada, announced that...
Ontario Government Delays ORPP Enrollment and Contributions Plus >
Maynard v. R. - TCC: Gross negligence penalties affirmed - fictitious business losses
18 février 2016 By Bill Innes
catégories:
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 >

Archives - février 2016

catégories

Archives