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Hillis v. R. - FC: No injunction to prevent information transfer to IRS re dual citizens

Oct 20, 2015 By Bill Innes

Précis: Ms. Hillis and her co-plaintiff, Ms. Deegan, were dual citizens of Canada and the United States. They were both born in the United States but had not lived there since childhood.
Hillis v. R. - FC: No injunction to prevent information transfer to IRS re dual citizensREAD MORE »

R. v. Grenon - FC: Federal Court sets aside jeopardy order

Sep 24, 2015 By Bill Innes

Précis: In 2013 CRA obtained a jeopardy order against the CIBC RRSP Trust of Mr. Grenon. After being given leave to be added as an intervenor Mr. Grenon moved to set aside the order. (A jeopardy order made against him personally was set aside on consent.) Mr. Grenon moved to New Zealand in October of 2012. He withdrew a large amount ($55 million) from his RRSP in February of 2013 and transferred it to New Zealand. He also withdrew another $15 million and placed it in a high interest account (presumably in Canada).
R. v. Grenon - FC: Federal Court sets aside jeopardy orderREAD MORE »

Ford v. R. - TCC: Judicial review of taxpayer relief application denied

Sep 23, 2015 By Bill Innes

Précis: This case arose out of a voluntary disclosure that Mr. Ford made in 2003 in respect of his 2000, 2001 and 2002 taxation years. CRA asked for backup documentation which was never provided. He applied for taxpayer relief in 2010 and he was again asked for backup documentation which he did not provide. His request was denied and he applied for second level relief in 2012. He did provide some documentation with that application. In 2014 his application for second level relief was denied and he applied to the Federal Court for judicial review.
Ford v. R. - TCC: Judicial review of taxpayer relief application deniedREAD MORE »

Sood v. R. - FC: Federal Court will not direct Minister to enforce an illegal tax settlement

Aug 25, 2015 By Bill Innes

Précis: In February of 2014 Mr. Sood reached a settlement with CRA that would have permitted him a portion of an Ontario New Housing Rebate on a home he agreed to purchase in June of 2007 (he took possession in June of 2011). Subsequent to the date of the settlement CRA discovered that the Ontario New Housing Rebate plan did not take effect until July 1, 2010 and therefore Mr. Sood was not entitled to any Ontario Rebate. CRA refused to go ahead with the settlement and Mr. Sood sued in the Federal Court to enforce it.
Sood v. R. - FC: Federal Court will not direct Minister to enforce an illegal tax settlementREAD MORE »

Mason v. R. - FC: Court will not restrain GST collection efforts of CRA

Aug 25, 2015 By Bill Innes

Précis: Mr. Mason was an accountant. He had been assessed for arrears in GST. He appealed to the Tax Court but was only partially successful. He appealed that decision to the Federal Court of Appeal. While the Tax Court appeal was underway CRA launched collection proceedings against him, sending third party demands to his clients.
Mason v. R. - FC: Court will not restrain GST collection efforts of CRAREAD MORE »

Public Television Association of Quebec v. R. - FCA: No charitable status for sibling of US TV channel

Aug 21, 2015 By Bill Innes

Précis: Public Television Association of Quebec (“PTAQ”) appealed from the Minister’s revocation of its charitable status. The revocation was based on the Minister’s conclusion that PTAQ was not using all of its assets in its own charitable activities. Essentially the Minister argued that PTAQ was a creature of Vermont Public Television (“VPT”). In the alternative the Minister alleged that PTAQ was making gifts to VPT which was not a “qualified done” for the purposes of the Income Tax Act.
Public Television Association of Quebec v. R. - FCA: No charitable status for sibling of US TV channelREAD MORE »

Zhang v. R. - BCSC: Rectification denied where no “active” investigation at the time

Jul 30, 2015 By Bill Innes

Précis: The Zhang decision is a somewhat unusual decision where rectification was denied. Mr. Zhang was a resident of Canada who carried on a successful business in China selling laser beam quality control equipment. When he filed his 2002 tax return he had a general discussion with his accountant about reducing tax on income earned in China.
Zhang v. R. - BCSC: Rectification denied where no “active” investigation at the timeREAD MORE »

Justice Russell Brown Appointed to Supreme Court of Canada

Jul 29, 2015 By Bill Innes

Prime Minister Stephen Harper today announced the appointment of Mr. Justice Russell Brown to the Supreme Court of Canada. Mr. Justice Brown will fill the seat previously occupied by Mr. Justice Marshall Rothstein. The appointment is effective August 31, 2015.
Justice Russell Brown Appointed to Supreme Court of CanadaREAD MORE »

Coombs v. R. - FC: Judicial view application dismissed as an abuse of process

Jul 28, 2015 By Bill Innes

Précis: In 2006 CRA conducted a seizure of documents and records. Since that date Mr. Coombs and other individuals and entities have commenced some 20 proceeding in the Federal Court attacking the seizure, all to no avail (a decision of the Federal Court of Appeal (Coombs v Canada (Attorney General), 2014 FCA 222) dismissed the last such attack in 2014). Justice Gascon of the Federal Court spent little time dismissing this latest judicial review application holding that it was without merit and an abuse of process.
Coombs v. R. - FC: Judicial view application dismissed as an abuse of processREAD MORE »

Lyrtech RD Inc. v. R. – SCC: Leave denied - de facto control by a public corporation - not a CCPC

Jul 20, 2015 By Bill Innes

Précis: On July 9, 2015 the Supreme Court of Canada denied leave to appeal the Lyrtech RD Inc. v. The Queen decision of the Federal Court of Appeal which affirmed that a corporation subject to de facto control by a public corporation was not a CCPC.
Lyrtech RD Inc. v. R. – SCC: Leave denied - de facto control by a public corporation - not a CCPCREAD MORE »

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