Summer Lull Continues in Tax Decisions – A Very Brief Look at Four New Cases

Bill Innes on Current Tax Cases New Window

Nancarrow v. The Queen[1] – disability tax credit disallowed because treating physician did not confirm necessary degree of impairment. New Window

Ridout v. The Queen[2] – fees paid by taxpayer for consultation and preparation of a disability claim not deductible since they were not fees paid in connection with either a notice of objection or a tax appeal.  While the decision is correct in law, CRA’s policy in denying such expense claims could cause real hardship for disabled taxpayers who are unable to handle these often complicated claims on their own;  an appropriate amendment to the legislation should be considered. New Window

Newfoundland Transshipment Ltd. v. The Queen[3] – application for an order to extend the time for filing Notices of Objection for the 2002, 2003, 2004 and 2005 taxation years denied since the application was filed in 2012, several years after the expiration of the permissible period for filing such an application. New Window

La Succession du Défunt Martin Hollinger c. La Reine[4] – an interesting case holding that legal expenses arising out of a fight in a family business context were not deductible.  More on this once the case is translated by the court.


[1] 2013 TCC 258.

[2] 2013 TCC 260.

[3] 2013 TCC 259.

[4] 2013 TCC 252.