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Archives - 2016

Davies v. R. - TCC: Court declines to open appeal after former counsel signed minutes of settlement
May 11, 2016 By Bill Innes
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Précis: This is a highly unusual case. Mr. Davies was a lawyer with Osler, Hoskin and Harcourt LLP (“Litigation Counsel”) who represented him and several other appellants in appeals before the Tax Court. Mr. Davies left that firm did not hear from Litigation Counsel for a period of three years and was then advised...
Davies v. R. - TCC: Court declines to open appeal after former counsel signed minutes of settlementREAD MORE »
Chaisson v. R. - TCC: Investment in shares by RRSP not a qualified investment - RRSP Strip
May 11, 2016 By Bill Innes
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Précis: This decision involves a variation of the “RRSP strip” schemes that have appeared in recent years. Ms. Chaisson transferred funds ($117,000) from her RRSP to new self-administered RRSP which then purchased shares of a Canadian company, Landmark Capital Partners Ltd. (“Landmark Canada) which, in turn...
Chaisson v. R. - TCC: Investment in shares by RRSP not a qualified investment - RRSP StripREAD MORE »
Ferlaino v. R. - TCC: Exchange gain on stock options determined on exercise date, not date of grant
May 11, 2016 By Bill Innes
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Précis: This case turned on a very narrow point. Mr. Ferliano received a grant of stock options denominated in US dollars in 2000 and 2002. He exercised those options in 2010 and 2012. He measured his gain from employment based on the US dollar conversion rate in effect at the date of the grant of the option...
Ferlaino v. R. - TCC: Exchange gain on stock options determined on exercise date, not date of grantREAD MORE »
Oddi v. R. - TCC: Notices of appeal struck with leave to amend except for appeal of nil assessment
May 10, 2016 By Bill Innes
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Précis: Mr. Oddi filed a Notice of Appeal and an Amended Notice of Appeal in 2015 in respect of his 2002-2006 and 2010 taxation years. Essentially the Notices of Appeal did not identify the subject matter of the appeal nor did they remotely conform to the Tax Court Rules (General Procedure) (the “Rules). The Court struck...
Oddi v. R. - TCC: Notices of appeal struck with leave to amend except for appeal of nil assessmentREAD MORE »
Wynter v. R. - TCC: Tax Court blasts CRA for lack of an early warning system for tax scams
May 10, 2016 By Bill Innes
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Précis: I blogged earlier on this site that I am not going to comment on any more Tax Arbitrator cases since I don’t think they offer anything of value to my readers. I will make an exception with the Wynter decision (which appears to be a clone or offshoot of the Fiscal Arbitrator cases) because...
Wynter v. R. - TCC: Tax Court blasts CRA for lack of an early warning system for tax scamsREAD MORE »
Anderson v. R. - TCC: Taxpayer allowed $23,418 in additional business expenses
May 09, 2016 By Bill Innes
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Précis: Mr. Anderson operated a part-time business selling coffee products. He claimed business expenses of $74,917 in 2011 of which the Minister disallowed $31,854. He also claimed US $15,000 as a fee paid to an American consultant. The Tax Court allowed...
Anderson v. R. - TCC: Taxpayer allowed $23,418 in additional business expensesREAD MORE »
Blain v. R. - TCC: Appellant was an employee for UI purposes
May 09, 2016 By Bill Innes
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Précis: Mr. Blain claimed to have been employed by Normand Dubois or his company, MC DOBOIS, for a few months in 2010. The Minister denied his EI claim on the basis that he was not factually engaged in insurable employment during that period. This was in part based...
Blain v. R. - TCC: Appellant was an employee for UI purposesREAD MORE »
Edison Transportation, LLC v. R. - TCC: Services rendered by non-resident entity not credible
Apr 26, 2016 By Bill Innes
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Précis: The taxpayer operated a bus service for the 2010 Winter Olympics and Para Olympics. It claimed deductions totalling US $2.5 million in 2009 and 2010 for payments to an associated non-resident corporation, iTransit Inc., (“iTransit”) “ pursuant to an arrangement to effectively pay for shares sold from the previous sole shareholder of the Appellant, one Mr. M. Pouncey (“Pouncey”) to the next sole shareholder, one Mr. R. Hill (“Hill”)” [para. 2]. CRA disallowed US $2.1 million of the deductions as not being incurred for the purpose or earning or producing income (paragraph 18(1)(a) of the Income Tax Act (the “Act”)) or, in the alternative, as being unreasonable (section 67 of the Act). The Court essentially did not believe the taxpayer’s evidence and dismissed the appeal with costs.
Edison Transportation, LLC v. R. - TCC: Services rendered by non-resident entity not credibleREAD MORE »
Tax Court Issues Another Spate of Fiscal Arbitrator Decisions
Apr 26, 2016 By Bill Innes
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Précis: Over the past week the Tax Court of Canada released 6 new decisions, 5 of which are or seem to be Fiscal Arbitrator decisions (two decisions of Rowe, D.J., Morrison and Sam are very difficult to fathom). The other case, Anderson, seems to involve similar planning by a group called StockLogics.
Tax Court Issues Another Spate of Fiscal Arbitrator DecisionsREAD MORE »
Karim v. R. - TCC: Occasional visits by daughter not enough for Canada Child Tax Benefit
Apr 25, 2016 By Bill Innes
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Précis: Mr. Karim claimed, and was denied, the Canada Child Tax Benefit and other credits in respect of his 13 year old daughter. Mr. Karim appealed to the Tax Court. The Court found that after Mr. Karim separated from his spouse in 2013 the daughter lived with her mother and visited her father occasionally, sometimes doing her homework at his apartment. The Court found that such visits were not sufficient to entitle him to the Canada Child Tax Benefit and the other credits at issue. The appeal was dismissed. There was no order as to costs since this was an informal procedure appeal.
Karim v. R. - TCC: Occasional visits by daughter not enough for Canada Child Tax BenefitREAD MORE »

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