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Archives - 2015

Rae v. R. - FC: No class action against Minister - charitable gift shelter
Jun 19, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Précis: The applicant made a donation to a gifting tax shelter program in 2013 and claimed a charitable tax credit. Her 2013 taxation year was not assessed yet (hence, she had not received the refund she claimed) and she was advised by CRA that it was studying her gift and auditing the program and this could take up to two years to complete.
Rae v. R. - FC: No class action against Minister - charitable gift shelterREAD MORE »
Jarrold v. R. - FC: Application for review of Minister’s decision not to grant remission of GST dismissed
Jun 18, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Précis: The Appellant, who is a certified management accountant, was a director of two companies, Associates and Management. He was assessed in 2006 for Associates’ unpaid GST liability for 1991 to 1993.
Jarrold v. R. - FC: Application for review of Minister’s decision not to grant remission of GST dismissedREAD MORE »
Keay v. R. - FC: Court dismisses tort claim arising out of income tax assessments
Jun 18, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Précis: Mr. Keay sued in tort in the Federal Court for actions of CRA in connection with assessments of his 2003 and 2004 taxation years; he had appealed those assessments unsuccessfully to the Tax Court and the Federal Court of Appeal.
Keay v. R. - FC: Court dismisses tort claim arising out of income tax assessmentsREAD MORE »
Bélanger v. R. - FC: Taxpayer held in contempt for failure to respond to requirement
Jun 17, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Précis: The taxpayer failed to comply with an earlier Federal Court compliance order and was held in contempt in 2014 by Justice Boivin. This was the second contempt proceeding against him for the same compliance order.
Bélanger v. R. - FC: Taxpayer held in contempt for failure to respond to requirementREAD MORE »
Congiu v. R. - FCA: Tax Court correct in applying rule of comity to Court of Quebec decision on same facts
Jun 14, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Précis: This was an appeal from a decision of Angers J. of the Tax Court. It concerned liability for unremitted GST arising out of a bankruptcy proceeding.
Congiu v. R. - FCA: Tax Court correct in applying rule of comity to Court of Quebec decision on same factsREAD MORE »
Pavage St-Eustache Ltée v. R. - TCC: Application for judicial review of interest relief allowed
Jun 12, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Précis: In 2004 the applicant was assessed with income tax for its 1996 taxation year. It claimed it did not receive a copy of the assessment until 2008 and applied for interest relief.
Pavage St-Eustache Ltée v. R. - TCC: Application for judicial review of interest relief allowedREAD MORE »
Two Tax Court of Canada Appointments: Justice Don R. Sommerfeldt and Justice Henry A. Visser
Jun 01, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Tax Court of Canada Judicial Appointments Announced The Honourable Peter MacKay, P.C., Q.C., M.P. for Central Nova, Minister of Justice and Attorney General of Canada, today announced the following appointments:
Two Tax Court of Canada Appointments: Justice Don R. Sommerfeldt and Justice Henry A. VisserREAD MORE »
Karam v. R. - FC: Error in letter confirming assessment does not change amount to be collected
May 27, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Précis: Mr. Karam was assessed in 2009 for his share of the proceeds of sale of property owned by a partnership of which he was a member. CRA assessed the transaction as being on income account, not a capital gain.
Karam v. R. - FC: Error in letter confirming assessment does not change amount to be collectedREAD MORE »
Rosenberg v. C.R.A. – FC: Action by taxpayer to enforce settlement agreement with CRA survives motion to strike and is converted to application
May 26, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Précis: This is an interesting decision on a motion to strike brought by the Defendant CRA. It raises issues of the validity and enforceability of agreements with the Minister, as well as issues of practice in the Federal Court.
Rosenberg v. C.R.A. – FC: Action by taxpayer to enforce settlement agreement with CRA survives motion to strike and is converted to applicationREAD MORE »
Comptroller v. Wynne - SCOTUS: Double taxation of out-of-state income by Maryland violates Commerce Clause
May 22, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Précis: Mr. and Mrs. Wynne were residents of Maryland. They had sources of income in a number of states and sought tax credits in Maryland for income taxes paid to those other states. They were granted tax credits against Maryland “state” taxes but not Maryland “county” taxes (“county” taxes being in fact imposed and collected by the State of Maryland).
Comptroller v. Wynne - SCOTUS: Double taxation of out-of-state income by Maryland violates Commerce ClauseREAD MORE »