Recent Posts

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  Mockler v. R. - TCC: Application to extend time to file objection denied - several years too late

  Nov 09, 2016 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Mr. Mockler was entitled to a disability tax credit since 2007. In 2015 he applied to the Minister to re-examine the application date and in 2016 he was advised that it would be extended back to 2005. In September of 2016 he applied to the Tax Court for an extension of the time to file Notices of Objection for the period from 1997 to 2008. A companion application was made on behalf of his wife. The Court construed the applications as applying only to the period from 1997 to 2004.
  Mockler v. R. - TCC: Application to extend time to file objection denied - several years too lateREAD MORE »
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  Stover v. R. - TCC: Tax Court declines to set aside consent judgment

  Nov 03, 2016 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Mr. Stover, in consultation with his lawyer, Mr. Crowe, agreed in late 2015 to a consent judgment dismissing his appeal of his 2005 and 2006 taxation years. His intention was to make an application for fairness relief to what is now called the Taxpayer Relief Committee. When he became aware in 2016 that abandoning his appeal had resulted in his accepting liability under the disputed assessments he applied to the Tax Court to set aside the consent judgment dismissing his appeal. The Tax Court held that the interest of finality of court decisions held sway in this application and accordingly dismissed it with costs.
  Stover v. R. - TCC: Tax Court declines to set aside consent judgmentREAD MORE »
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  Muller v. R. - FCA: Court of Appeal dismisses attempt to set aside warrant for access to computers

  Nov 02, 2016 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Mr. Justice de Montigny of the Federal Court (as he then was) in a decision dated March 2, 2015 (2015 FC 262) refused to set aside an ex parte warrant permitting the search of computer records found in the appellant’s house. The Court of Appeal dismissed the appeal from the bench. Neither side sought costs so no costs order was issued.
  Muller v. R. - FCA: Court of Appeal dismisses attempt to set aside warrant for access to computersREAD MORE »
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  Maynard v. R. - FCA: Appeal of penalties on fictitious losses dismissed from the bench with costs

  Nov 02, 2016 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: This is an appeal of a Tax Court decision blogged earlier on this site. It was another fictitious business loss case where the only issue was the imposition of a gross negligence penalty; in this case both husband and wife had claimed fictitious losses. They were unsuccessful in the Tax Court and their appeal was dismissed, with costs, from the bench by the Federal Court of Appeal.
  Maynard v. R. - FCA: Appeal of penalties on fictitious losses dismissed from the bench with costsREAD MORE »
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  Wolsey v. R. - TCC: Taxpayer loses attempt to revive appeal dismissed for failure to attend status hearing

  Nov 01, 2016 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Mr. Wolsey filed a tax appeal in 2005 in respect of unreported income for his 2000, 2001 and 2002 taxation years. The file dragged on and the appeal was dismissed in 2014 when he failed to attend a status hearing. He moved to set aside the dismissal on the basis that he was unaware of the status hearing and unaware that his counsel had withdrawn from the record. The Court simply did not believe his evidence and dismissed his motion with costs to the Crown.
  Wolsey v. R. - TCC: Taxpayer loses attempt to revive appeal dismissed for failure to attend status hearingREAD MORE »
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  Tuccaro v. R. - FCA: Court of Appeal upholds Tax Court decision to let issue estoppel argument go to trial

  Nov 01, 2016 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: This is the fourth time this case has been blogged on this site. In a nutshell, Mr. Tuccaro is asserting a treaty right to a tax exemption pursuant to Treaty 8 of 1899. The Crown is resisting the claim based in part on issue estoppel arising from prior decisions of the Federal Court of Appeal. Mr. Tuccaro moved unsuccessfully in the Tax Court to strike those portions of the Crown’s pleadings dealing with issue estoppel.
  Tuccaro v. R. - FCA: Court of Appeal upholds Tax Court decision to let issue estoppel argument go to trialREAD MORE »
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  Morrison v. R. - FCA: Lead case appellant not entitled to information about all others

  Oct 28, 2016 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Mr. Morrison was one of the lead appellants in a charitable tax shelter case. He unsuccessfully sought information about all of the other tax shelter participants in a motion before the Tax Court. He appealed to the Federal Court of Appeal and was similarly unsuccessful. His appeal was dismissed with costs.
  Morrison v. R. - FCA: Lead case appellant not entitled to information about all othersREAD MORE »
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  McKay v. R. - TCC: Subsection 160(1) assessment sustained based on common law relationship

  Oct 27, 2016 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: The appellant was assessed pursuant to subsection 160(1) of the Income Tax Act with respect to the transfer of a 2008 Cadillac Escalade to her by Mr. Henry Wetelainen. The sole question before the Court was whether the taxpayer and Mr. Wetelainen were in a common law relationship that would be subject to the provisions of subsection 160(1). After a lengthy review of the facts and the law the Court concluded that they were in a common law relationship and dismissed the taxpayer’s appeal with costs to CRA.
  McKay v. R. - TCC: Subsection 160(1) assessment sustained based on common law relationshipREAD MORE »
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  Whissell v. R. - FCA: Taxpayer fails in appeal of non-filing penalties

  Oct 26, 2016 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: This was an appeal from decisions of the Tax Court blogged earlier on this site. Mr. Whissell was assessed for 2006, 2007, 2008, 2009 and 2010 in respect of unreported income. He was assessed non-filing penalties under subsection 163(1) for each of 2007, 2008, 2009 and 2010. The sole issue before the Tax Court was the imposition of these penalties. The Court held that he had not made out a due diligence defence.
  Whissell v. R. - FCA: Taxpayer fails in appeal of non-filing penaltiesREAD MORE »
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  Mazo v. R. - TCC: Taxpayer taxed on income from pyramid scheme, entitled to deduct costs

  Oct 26, 2016 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: The Taxpayer participated in a pyramid scheme known as Business In Motion International Corporation (“BIMIC”) in 2007, 2008 and 2009. She received proceeds of roughly $90,000 in those years which CRA added to her income and imposed gross negligence penalties. The taxpayer appealed to the Tax Court. The Tax Court concluded that the proceeds were in fact taxable but concluded that the taxpayer should be allowed a deduction for her costs of buying into the scheme. The gross negligence penalties were sustained.
  Mazo v. R. - TCC: Taxpayer taxed on income from pyramid scheme, entitled to deduct costsREAD MORE »