Commodity Tax | GetTaxNetPro

Amiripour v. R. - TCC: Court rejects evidence of undocumented expenses, adds unreported income

Aug 17, 2015 By Bill Innes

Précis: Mr. Amiripour earned income as both a sole proprietor and a partner in 2003 and 2004. CRA added unreported income and denied many of his expense claims for income tax purposes in those years and assessed net GST. This decision covers both his income tax appeal and his GST appeal.
Amiripour v. R. - TCC: Court rejects evidence of undocumented expenses, adds unreported incomeREAD MORE »

Gutbucket Inc. v. R. - TCC: Book collecting a hobby of shareholder - no entitlement to ITCs

Jul 14, 2015 By Bill Innes

Précis: The taxpayer claimed ITCs for 2007, 2008 and 2009 totalling $2,555.87 on expenses associated with two residential properties it owned in Guelph and Waterloo, Ontario. The principal of the taxpayer, Mr. Sobara, testified that the condominium in Waterloo was used to store a rare book collection that he had been assembling.
Gutbucket Inc. v. R. - TCC: Book collecting a hobby of shareholder - no entitlement to ITCsREAD MORE »

Doncaster v. R. - TCC: Director liable for unremitted GST - no proof of ITCs

Jun 16, 2015 By Bill Innes

Précis: This was the second Tax Court appeal by Mr. Doncaster relating to director’s liability for the unremitted GST of Doncaster Consulting Inc. (“DCI”).
Doncaster v. R. - TCC: Director liable for unremitted GST - no proof of ITCsREAD MORE »

Tan v. R. - TCC: Appellant not entitled to GST ITCs where receipts did not contain suppliers’ GST registration numbers

Jun 11, 2015 By Bill Innes

Précis: The appellant operated a restaurant and claimed GST input tax credits (ITC’s) in the amount of $2,533.22 which were denied by CRA on the basis that the receipts did not contain the GST registration numbers of the suppliers.
Tan v. R. - TCC: Appellant not entitled to GST ITCs where receipts did not contain suppliers’ GST registration numbersREAD MORE »

Lefrançois v. R. - TCC: Daughter liable for GST owing by father when he transferred $20,000 to her

Jun 10, 2015 By Bill Innes

Précis: The appellant’s father transferred $20,000 to her at a time when he owed roughly $1,000 in back GST. She was assessed with her father’s GST arrears.
Lefrançois v. R. - TCC: Daughter liable for GST owing by father when he transferred $20,000 to herREAD MORE »

Caithkin, Inc. v. R. - FCA: A “bundle of services” did not constitute an “establishment”, therefore no GST exemption

May 11, 2015 By Bill Innes

Précis: This is an appeal by the taxpayer of a Tax Court decision blogged earlier on this site. The appellant was a for-profit corporation that, under contract with various Children’s Aid Societies in Ontario (“CAS”), provided foster parents for children in the care of CAS.
Caithkin, Inc. v. R. - FCA: A “bundle of services” did not constitute an “establishment”, therefore no GST exemptionREAD MORE »

Javaid v. R. - TCC: GST New Housing Rebate available where guarantor/purchaser was an agent

May 07, 2015 By Bill Innes

Précis: This decision is one of a number of recent cases where CRA denied the GST New Housing Rebate in situations where an accommodation party joined the agreement of purchase and sale, whether in the first instance or by means of a subsequent assignment, to augment the credit of the taxpayer seeking to purchase a home as a primary residence.
Javaid v. R. - TCC: GST New Housing Rebate available where guarantor/purchaser was an agentREAD MORE »

Henao v. R. – TCC: No GST/HST New Housing Rebate where taxpayer’s uncle acted as accommodation co-purchaser

Apr 10, 2015 By Bill Innes

Henao v. R. – TCC: No GST/HST New Housing Rebate where taxpayer’s uncle acted as accommodation co-purchaserREAD MORE »

St-Denis v. R. – FCA: Taxpayer liable for GST when mother transferred land to him while she had GST arrears

Mar 30, 2015 By Bill Innes

St-Denis v. R. – FCA: Taxpayer liable for GST when mother transferred land to him while she had GST arrearsREAD MORE »

Hughes v. R. – TCC: No extension of time to file GST objections that were 9 and 11 years late

Mar 19, 2015 By Bill Innes

Hughes v. R. – TCC: No extension of time to file GST objections that were 9 and 11 years lateREAD MORE »

Archives - 2015

Archives