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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 »

R. v. Lee: Minister not entitled to compliance order where identity of person required to comply not clear

Jul 17, 2015 By Bill Innes

Précis: The Crown issued a requirement to Mr. Lee and then brought this application for a compliance order. The Court found that the language used in the requirement was so broad that it could not determine whether it was addressed to Mr. Lee or would include documentation about corporate assets that he would only have access to in his capacity as a director or officer of a number of corporations. As a result the application was dismissed, but without costs.
R. v. Lee: Minister not entitled to compliance order where identity of person required to comply not clearREAD MORE »

McNally v. R. - FC: Taxpayer successful in application to compel CRA to assess gift tax shelter

Jul 16, 2015 By Bill Innes

Précis: The applicant, Mr. McNally, participated in a gifting tax shelter program, EquiGenesis 2012. More than two years had passed since he filed his 2012 tax return and the Minister had not assessed his 2012 taxation year. Mr. McNally brought a judicial review application for an order compelling the Minister to assess his 2012 taxation year.
McNally v. R. - FC: Taxpayer successful in application to compel CRA to assess gift tax shelterREAD MORE »

Larouche v. R. - FC: Judicial review application for taxpayer interest relief dismissed

Jul 09, 2015 By Bill Innes

Précis: This case arose out the grant of 250 stock options to M. Larouche by his employer, Cinépix Film Production (Cinépix). M. Larouche had the 250 shares issued to a company he controlled , 2753-1359 Québec Inc.
Larouche v. R. - FC: Judicial review application for taxpayer interest relief dismissedREAD MORE »

Tax Court of Canada Appointment: Justice Guy R. Smith

Jul 06, 2015 By Bill Innes

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 appointment...
Tax Court of Canada Appointment: Justice Guy R. SmithREAD MORE »

Federal Court of Appeal Appointments: Justice Yves de Montigny and Justice Mary J.L. Gleason

Jul 02, 2015 By Bill Innes

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...
Federal Court of Appeal Appointments: Justice Yves de Montigny and Justice Mary J.L. GleasonREAD MORE »

Federal Court Appointments: Justice Robin Camp, Justice E. Susan Elliott, Justice Sylvie Roussel, Justice Ann Marie McDonald

Jul 02, 2015 By Bill Innes

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...
Federal Court Appointments: Justice Robin Camp, Justice E. Susan Elliott, Justice Sylvie Roussel, Justice Ann Marie McDonaldREAD MORE »

Archives - July 2015

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