Archives - août 2016

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  Bauer v. R. - TCC: Large portions of taxpayer’s Notice of Appeal struck

  3 août 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: The Crown moved to strike at least 38 full paragraphs of the taxpayer’s Notice of Appeal and portions of other paragraphs of the Notice of Appeal. The provisions in dispute all essentially attacked the conduct and motivation of CRA in assessing the taxpayer. The Court concluded that the provisions had no likelihood of success, were abusive and would unduly delay the proceedings. As a result the provisions were struck. The taxpayer was denied leave to file an amended Notice of Appeal elaborating on the disputed provisions. The Crown was given 60 days to file an amended Reply. The Crown was awarded costs fixed at $1,000.
  Bauer v. R. - TCC: Large portions of taxpayer’s Notice of Appeal struckPlus >
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  Klundert v. R. - TCC: Payments to wife of tax debtor physician subject to subsection 160(1)

  3 août 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: This may be one of the last chapters of the Klundert litigation about a tax protesting doctor. In this case roughly $1,000,000 had been transferred at Dr. Klundert’s direction by OHIP to his wife’s account during a period when he was a tax debtor. CRA assessed Mrs. Klundert under subsection 160(1) in respect of the transfer. The Tax Court rejected the appeal with the exception of a small ($3,614.51) adjustment. Somewhat unusually, there was no order as to costs.
  Klundert v. R. - TCC: Payments to wife of tax debtor physician subject to subsection 160(1)Plus >
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  Shahbazi v. R. - TCC: Court rejects receipts for charitable donations in kind

  2 août 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Mr. Shahbazi claimed to have made gifts in kind to charities in 2006 ($20,000) and 2007 ($15,000) which CRA denied and he appealed to the Tax Court. The Tax Court rejected the appeal on the basis that the receipts were deficient, i.e., they did not describe the property in kind which was allegedly donated. There was no order as to costs since this was an informal procedure appeal.
  Shahbazi v. R. - TCC: Court rejects receipts for charitable donations in kindPlus >
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  Atlantic Thermal Star v. R. - TCC: Deductions for a bad debt and goodwill denied, costs denied

  2 août 2016 By Bill Innes

  catégories:

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

  Précis: The taxpayer claimed a bad debt deduction in 2008 ($14,919) and a CEE deduction in 2010 ($4,996). It also claimed costs on the basis of alleged delay by the Minister. The taxpayer’s principal (Mr. Backman) did not testify; its case was put in entirely by its accountant. The Court rejected the appeal essentially on the basis that there was no evidence to demolish the Minister’s pleaded assumptions. Moreover there was no order as to costs (this was an informal procedure appeal).
  Atlantic Thermal Star v. R. - TCC: Deductions for a bad debt and goodwill denied, costs deniedPlus >