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Beggs v. R. - TCC: No appeal available for denial of waiver request

Mar 14, 2016 By Bill Innes

Précis: The appellants had applied for a waiver of withholding tax in respect of performances by non-residents. CRA denied the waiver request and the appellant ended up appealing to the Tax Court. The Crown moved to strike the appeals on the basis that the Tax Court did not have jurisdiction to review the refusal to issue a waiver. The Tax Court struck the appeals, holding that it did not have jurisdiction over the matter. There was no order as to costs as these were all informal procedure appeals.
Beggs v. R. - TCC: No appeal available for denial of waiver requestREAD MORE »

Complimentary Webinar: How to Rock at Content Marketing - Achieve Superstar Performance For Your Firm

Mar 10, 2016 By Taxnet Pro

With the continuous rise of social media, content marketing has become even more critical to an accounting firm’s overall marketing strategy. Join Checkpoint Marketing for Firms and special guests Katie Tolin (founder, CPA Growth Guides) and Eric Majchrzak (Shareholder and CMO, BeachFleischman) for this high-energy best practices session that will explore how you can take your marketing to the next level and rock your content like a superstar.
Complimentary Webinar: How to Rock at Content Marketing - Achieve Superstar Performance For Your Firm READ MORE »

Jaamiah Al Uloom v. R. - FCA: Charity’s appeal from deregistration dismissed

Feb 25, 2016 By Bill Innes

Précis: The Appellant was deregistered as a charity for failing to keep proper books and records and appealed its deregistration to the Federal Court of Appeal. The Appellant argued that its failures were not serious enough to justify the Minister’s decision to deregister rather than impose lesser sanctions. The Court of Appeal disagreed and held that the breach of its foundational duty to keep books and records justified the deregistration. Accordingly the appeal was dismissed from the bench with costs.
Jaamiah Al Uloom v. R. - FCA: Charity’s appeal from deregistration dismissedREAD MORE »

Coombs v. R. - FC: Judicial review applications struck - again

Feb 12, 2016 By Bill Innes

Précis: Mr. Coombs is a frequent litigant before the Federal Court. Three judicial review applications arising out of previously, and frequently, litigated issues were struck as bereft of any possibility of success.
Coombs v. R. - FC: Judicial review applications struck - again READ MORE »

R. v. Callidus Capital - FC: Deemed trust under the ETA does not survive bankruptcy

Feb 11, 2016 By Bill Innes

Précis: This is a decision on a point of law arising out of an action by the Crown to collect unpaid GST from a secured creditor of a bankrupt taxpayer. Callidus Capital Corporation, the secured creditor, had received, prior to the bankruptcy, proceeds from the assets of the tax debtor that were deemed to be held in trust under the provisions of the Excise Tax Act (“ETA”). The Federal Court held that the deemed trust did not survive the assignment in bankruptcy. Costs of $2,600 were awarded to Callidus on the application.
R. v. Callidus Capital - FC: Deemed trust under the ETA does not survive bankruptcyREAD MORE »

Feng v. R. - FC: No judicial review of objection extension application filed 4 ½ years late

Feb 10, 2016 By Bill Innes

Précis: The taxpayer was assessed for GST in 2009. In 2015 she wrote the Minister asking for an extension of time to file a notice of objection. The request was refused because it was outside the time limits for applying for an extension under the Excise Tax Act. Ms. Feng applied to the Federal Court to review that decision of the Minister. The Crown moved to strike the application on the basis that it was bereft of any possibility of success. The Prothonotary struck the application as an abuse of process and an impermissible collateral attack on the Minister’s decision. The Crown was awarded costs of $750 inclusive of disbursements and taxes.
Feng v. R. - FC: No judicial review of objection extension application filed 4 ½ years lateREAD MORE »

Lambert v. R. - FC: Mixed success on judicial review of farm loss relief

Jan 22, 2016 By Bill Innes

Précis: Three different taxpayers (Mr. Gillespie, Ms. Lambert and Mr. Sobey) applied in 2013 for relief in respect of their horse racing losses incurred during the period from 2003 to 2011. This happened after the Supreme Court of Canada’s 2012 decision in R v Craig, 2012 SCC 43 which over-ruled its earlier decision in Moldowan v R, [1978] 1 SCR 480 and broadened the circumstances under which farming losses (which included losses from horse racing activities) could be deducted against other sources of income. The Minister denied all three applications for relief on the basis that they were solely motivated by the Craig decision.
Lambert v. R. - FC: Mixed success on judicial review of farm loss reliefREAD MORE »

R. v. Schimpf - FC: Taxpayer held in contempt for failure to abide by compliance order

Jan 15, 2016 By Bill Innes

Précis: The taxpayer was held in contempt of a compliance order issued by the Federal Court.
R. v. Schimpf - FC: Taxpayer held in contempt for failure to abide by compliance orderREAD MORE »

Levenson v. R. - FC: Judicial review of RRSP over-contribution tax dismissed

Jan 15, 2016 By Bill Innes

Précis: The applicant had formed the habit of filing his tax returns late since he always overpaid his tax. This led to a confusion on the part of CRA as to the amount of his unused RRSP room. The applicant made excess contributions to his spousal RRSP which led to the imposition of tax, penalties and interest. He applied for taxpayer relief which was denied. He brought a judicial review application in the Federal Court. Shortly before trial CRA consented to a judicial review of the interest and penalties.
Levenson v. R. - FC: Judicial review of RRSP over-contribution tax dismissedREAD MORE »

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 »

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