R. v. Salaison Levésque – FCA: Crown loses appeal on issue of denying ITCs for conduct of suppliers

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The Tax Court decision in this case was blogged earlier on this site:

http://decision.tcc-cci.gc.ca/tcc-cci/decisions/fr/item/66736/index.do

The Crown’s appeal was heard on December 3 and on December 17 the Federal Court of Appeal released its decision dismissing that appeal. The Crown had unsuccessfully attempted to deny the taxpayer ITC’s due to the conduct to its suppliers. The decision itself is not yet posted on the FCA web site but the information below is found on the Proceedings Queries portion of the site.

I will post a link once the decision is posted by the FCA.

My thanks to a faithful reader for drawing this to my attention.

Federal Court of Appeal A-134-14

SA MAJESTÉ LA REINE c. SALAISON LÉVESQUE INC
Jugement en date du 17-DEC-2014 rendu(e) par Monsieur le juge Pelletier Madame le juge Gauthier Monsieur le juge Scott Affaire considérée avec comparution en personne La décision de la Cour est concernant (le/la/l’) Appel Résultat : affaire rejetée en partie L’appel principal est rejeté avec dépens sauf quant aux deux montants cotisés qui n’ont pas fait l’objet d’un appel devant la Cour canadienne de l’impôt. … Déposé(e) (s) le 17-DEC-2014 copies transmises aux parties Lettres placées au dossier. inscrit(e) dans le livre J. & O., volume 287 page(s) 331 – 332 (Décision finale)

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Bill Innes

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William (Bill) Innes has practiced in the areas of tax litigation, taxation and estates and trusts since 1975. His practice includes all aspects of dispute resolution in taxation matters under both federal and provincial legislation, but with a special emphasis on appeals under the Income Tax Act (Canada). In addition, Bill acts as counsel in matters of estate and trust law and serves as an advisor to large charitable and non-profit institutions on issues of trusts, estates and taxation. He frequently appears as counsel before the Tax Court of Canada, the Federal Court and the Federal Court of Appeal.

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Bill is a member of the Editorial Boards of the Canadian Tax Journal and Tax Litigation and a past member of the Editorial Boards of the CCH Canadian Tax Reporter and the CCH Annotated Income Tax Act.

Bill is the author or co-author of several legal texts and numerous articles, including:

Tax Evasion, William I. Innes. (Scarborough, Ont.: Carswell, 1995 - Looseleaf).

The essential GAAR manual: policies, principles and procedures. William I. Innes, Patrick J. Boyle, Joel A. Nitikman. (Toronto: CCH Canadian, 2006).
Charities, non-profits and philanthropy under the Income Tax Act, William I. Innes, Patrick J. Boyle. (Toronto: CCH Canadian: Fraser Milner Casgrain, 2006).
Federal tax practice, William Innes & Brendan Bissell, (Toronto: CCH Canadian, 2007).

Bill was a member of the International Academy of Estate and Trust Law from 1992 to 2012.

R. v. Salaison Levésque – FCA: Crown loses appeal on issue of denying ITCs for conduct of suppliers

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