Archives - septembre 2016

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  9091-2239 Québec Inc. v. R. - TCC: Court varies alternative audit calculation to reduce GST

  30 septembre 2016 By Bill Innes

  catégories:

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

  Précis: The taxpayer ran a pizza shop. A GST auditor used an alternative audit method to determine that it had under-reported GST by roughly $24,000. The Court varied the method used by the auditor and arrived at a figure of roughly $13,000 of under-reported GST. The Court sustained penalties on the lesser amount. There was no order as to costs since this was an informal procedure appeal.
  9091-2239 Québec Inc. v. R. - TCC: Court varies alternative audit calculation to reduce GSTPlus >
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  RAR Consultants Ltd. v. R. - TCC: Taxpayer cannot claim ITCs of sister company

  29 septembre 2016 By Bill Innes

  catégories:

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

  Précis: The taxpayer attempted to claim ITCs for services rendered by a third party suppliers to one of its sister companies. The Tax Court dismissed the appeal holding that the claim for ITCs was not assignable. There was no order as to costs since this was an informal procedure appeal.
  RAR Consultants Ltd. v. R. - TCC: Taxpayer cannot claim ITCs of sister companyPlus >
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  1716790 Ontario Inc. v. R. - TCC: Corporate taxpayer must answer questions about a major owner

  12 septembre 2016 By Bill Innes

  catégories:

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

  Précis: Although this case involves very detailed refusal issues it boils down to whether the corporate taxpayer can be forced to answer questions about a non-majority, but major, shareholder who is alleged in the Crown’s Reply to be its controlling mind. The central issue in the case is whether the corporate taxpayer was in the business of building and selling retirement homes, as was alleged by the Crown, or whether it held the homes as capital property.
  1716790 Ontario Inc. v. R. - TCC: Corporate taxpayer must answer questions about a major ownerPlus >