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Archives - août 2016

R. v. Watts - OnSCt: Co-founder of Fiscal Arbitrators sentenced to 6 years in prison for fraud
29 août 2016 By Bill Innes
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Précis: Mr. Watts and his cousin were the co-founders of Fiscal Arbitrators. Many Fiscal Arbitrators cases have been blogged on this site. It was simply a scheme to have taxpayer...
R. v. Watts - OnSCt: Co-founder of Fiscal Arbitrators sentenced to 6 years in prison for fraudPlus >
Granofsky v. R. - TCC: Appeal quashed, settlement agreement binding on taxpayer
29 août 2016 By Bill Innes
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Précis: Mr. Granofsky, through his former counsel, reached a settlement of his tax appeal. He hired a new counsel who moved to set aside the settlement and the reassessments made in accordance with it. The Crown moved to enforce the minutes of settlement. The Court rejected Mr. Granosky’s arguments that the settlement was made without his authority and quashed the appeal with costs to the Crown.
Granofsky v. R. - TCC: Appeal quashed, settlement agreement binding on taxpayerPlus >
Guobadia v. R. - TCC: Taxpayer claimed cash donations to churches - appeal denied
26 août 2016 By Bill Innes
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Précis: The taxpayer and her husband attended their own church on Sundays. In addition the taxpayer claimed to attend two other churches and to donate 10% of her income to each of them as a tithe. The Tax Court did not accept...
Guobadia v. R. - TCC: Taxpayer claimed cash donations to churches - appeal deniedPlus >
Beima v. R. - FCA: GST appeal struck, no underlying notices of objection
25 août 2016 By Bill Innes
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Précis: Mr. Beima was a sole proprietor. He was assessed for GST for three reporting periods. He did not object to any of the assessments in a timely fashion. Subsequently he applied for and was granted an extension to file a notice of objection for the last of the three periods. He filed returns for...
Beima v. R. - FCA: GST appeal struck, no underlying notices of objectionPlus >
Mariano v. R. - TCC: Charitable tax donation scheme appellants face $300,000 plus costs award
24 août 2016 By Bill Innes
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Précis: This is the ruling of the Tax Court on costs arising in an appeal blogged earlier on this site. The actual appeal decision involved a somewhat complex charitable donation program involving gifts in kind of software licenses by donees and the issuance of charitable receipts to them in...
Mariano v. R. - TCC: Charitable tax donation scheme appellants face $300,000 plus costs awardPlus >
Bell v. R. - TCC: Bonuses paid to taxpayer (a status Indian) not exempt - not situate on a reserve
23 août 2016 By Bill Innes
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Précis: The taxpayer was a status Indian. She did not live on a reserve. She received bonuses in each of the 2005-2008 taxation years from Reed Steel Ltd. (the “RSL”). During the years in question RSL’s office was located on a reserve and the taxpayer carried out the duties of her...
Bell v. R. - TCC: Bonuses paid to taxpayer (a status Indian) not exempt - not situate on a reservePlus >
Morrissey v. R. - TCC: Taxpayer a shared-custody parent - no Canada Child Tax Benefit
22 août 2016 By Bill Innes
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Précis: The taxpayer claimed the Canada Child Tax Benefit with respect to her son in 2012 and 2013. The Minister determined that she was a shared-custody parent of the boy and allowed her only 50% of the Credit. She appealed to the Tax Court. The Court, after a very careful review of the evidence, concluded that she was a shared-custody parent and dismissed the appeal. There was no award of costs as this was an informal procedure appeal.
Morrissey v. R. - TCC: Taxpayer a shared-custody parent - no Canada Child Tax BenefitPlus >
Rojas v. R. - TCC: Taxpayer was a mortgage broker - her services were a GST exempt supply
22 août 2016 By Bill Innes
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Précis: The taxpayer was a real estate agent and a licensed mortgage broker. CRA assessed the fees paid to her in the latter capacity as subject to GST. She appealed to the Tax Court on the basis that her services as a mortgage broker were a GST exempt supply of financial services. The Tax Court agreed and allowed the appeal with costs fixed in the amount of $350.
Rojas v. R. - TCC: Taxpayer was a mortgage broker - her services were a GST exempt supplyPlus >
To v. R. - TCC: Taxpayer assessed for unreported income - appeal dismissed
19 août 2016 By Bill Innes
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Précis: Ms. To was assessed for unreported income for the period 2006-2009 based on cash seized in the course of a raid at her home. The cash, roughly, $65,000, was, on her evidence, mostly her savings since the time of her marriage and $4,400 US which belonged to her mother. The Court rejected her evidence entirely. Nevertheless the Crown conceded at trial that there was no unreported income in the years 2006-2008. Gross negligence penalties were deleted for all taxation years also on a concession from the Crown. The Crown also agreed to a reduction of the unreported income in 2009.
To v. R. - TCC: Taxpayer assessed for unreported income - appeal dismissedPlus >
Ross v. R. - TCC: Fees incurred by employee pharmacist in discipline hearing not deductible
19 août 2016 By Bill Innes
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Précis: Ms. Ross was an employee pharmacist. She incurred roughly $5,000 in costs in connection with a disciplinary hearing and the resulting terms of a settlement agreement. She sought to deduct those costs. CRA did not permit the deduction and she appealed to the Tax Court. The Tax Court held that as an employee Ms. Ross was not permitted to deduct the expenses in question. There was no order as to costs since this was an informal procedure appeal.
Ross v. R. - TCC: Fees incurred by employee pharmacist in discipline hearing not deductiblePlus >

Archives - août 2016

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