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Purba v. R. - TCC: Charitable receipts rejected - taxpayer’s evidence unreliable
Oct 25, 2016 By Bill Innes
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Précis: The taxpayer claimed cash charitable donations of roughly $10,000 in 2005 (approximately 25% of his after-tax income) to Christ Apostolic Church International Miracle Centre (“Miracle”) (he also claimed a donation of $21 to another charity). The Court found that the evidence presented by the taxpayer was unreliable and dismissed his appeal. There was no order as to costs since this was an informal procedure appeal.
Purba v. R. - TCC: Charitable receipts rejected - taxpayer’s evidence unreliableREAD MORE »
Judickas v. R. - TCC: Taxpayer entitled to Canada Child Tax Credits - both parents paid support
Oct 25, 2016 By Bill Innes
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Précis: CRA denied the taxpayer Canada Child Tax Credits in 2009 and 2010. The Taxpayer established that both he and his former wife were paying support. He paid her for four children in her custody and she paid him for two children in his custody. There was no set-off. The Court accepted his evidence and allowed his appeal. There was no order as to costs as this was an informal procedure appeal.
Judickas v. R. - TCC: Taxpayer entitled to Canada Child Tax Credits - both parents paid supportREAD MORE »
Perry v. R. - TCC: Court rejects dubious charitable donation receipts
Oct 19, 2016 By Bill Innes
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Précis: In 2005 and 2006 the taxpayer claimed large (as a proportion of his income) charitable donations to a charity that was de-registered in 2007. The Court found the taxpayer’s evidence unacceptable and self-contradictory. The receipts at issue were at odds with the taxpayer’s testimony and otherwise deficient. The appeal was dismissed. There was no order as to costs as this was an informal procedure appeal.
Perry v. R. - TCC: Court rejects dubious charitable donation receiptsREAD MORE »
Hall v. R. - TCC: No limitation period on excess RRSP contributions where no return filed
Oct 17, 2016 By Bill Innes
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Précis: The taxpayer had over-contributed to his RRSP in the amount of $12,029 by the end of 2008. The Minister subsequently assessed the taxpayer tax, interest and penalties for 2008 to 2013 under Part X.1 of the Act in respect of the over-contributions. At trial CRA waived the penalties. The taxpayer argued unsuccessfully that the 2008 to 2011 years were statute-barred. The Court found that the limitation period under Part X.1 of the Act did not run until the taxpayer filed a return in respect of the over-contributions.
Hall v. R. - TCC: No limitation period on excess RRSP contributions where no return filedREAD MORE »
Carpenter v. R. - TCC: Taxpayer out of time for extension of time to file Notice of Appeal
Oct 17, 2016 By Bill Innes
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Précis: The taxpayer failed to file returns for 1999 to 2002. In 2004 she was assessed for each of those years and did not file a notice of objection. In 2013 she filed returns for 1999-2012. The 2003-2012 returns were assessed as filed but the 1999-2002 returns were returned to her and not further assessed. She filed a notice of objection in 2013 to the years 1999 to 2012. On March 3, 2015 CRA confirmed its position. On May 9, 2016 the taxpayer filed an application to extend the time to file a Notice of Appeal but it was not perfected (by inclusion of a draft Notice of Appeal) until June 7, 2016.
Carpenter v. R. - TCC: Taxpayer out of time for extension of time to file Notice of AppealREAD MORE »
2087028 Ontario Inc. v. R. - TCC: Bank transfers from relatives not unreported business income
Oct 07, 2016 By Bill Innes
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Précis: The taxpayer was owned by Ms. Lin and operated an immigration consulting business for Chinese immigrants. It was reassessed for its 2012 and 2013 taxation years by adding alleged unreported income of $84,966 and $95,770. That income represented 6 bank transfers to Ms. Lin by various members of her family. The Crown alleged that the bank transfers were disguised income from the immigration business of 2087028 Ontario Inc. The Court heard evidence from Ms. Lin and her family members who had transferred the funds.
2087028 Ontario Inc. v. R. - TCC: Bank transfers from relatives not unreported business incomeREAD MORE »
Mpamugo v. R. - TCC: Fraudster’s claim that he never received reassessments for $6.8M rejected
Oct 06, 2016 By Bill Innes
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Précis: Mr. Mpamugo was convicted and imprisoned for several years for running a fraudulent scheme to permit non-students to obtain student loans. CRA reassessed him in connection with the scheme for $6.8 million over the period from 1998 to 1999. He filed appeals with the Tax Court. CRA moved to dismiss the appeals on the basis that no notices of objection had ever been filed. Mr. Mpamugo moved to quash his own appeals on the basis that he had never received the notices of reassessment.
Mpamugo v. R. - TCC: Fraudster’s claim that he never received reassessments for $6.8M rejectedREAD MORE »
R. v. Chriss - FCA: Unsigned resignations ineffective
Oct 04, 2016 By Bill Innes
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Précis: The Tax Court decision was blogged earlier on this site under the name Gariepy v. The Crown. The nub of the issue before the Tax Court was whether unsigned directors’ resignations prepared by a corporation’s external lawyers were effective to prevent liability for unpaid corporate remittances. The Tax Court held that they were on the facts of the case. The Federal Court of Appeal reversed that decision in a clear policy decision. A bright line test was necessary and unsigned resignations did not, in the Court of Appeal’s opinion, meet such a test. The Crown’s appeal was allowed with costs in both the Court of Appeal and the Tax Court.
R. v. Chriss - FCA: Unsigned resignations ineffectiveREAD MORE »
Osaduke v. R. - TCC: Unreported income adjusted but penalties sustained on lower amount
Oct 04, 2016 By Bill Innes
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Précis: The taxpayer was audited and the auditor by means of examining bank deposits concluded that he had unreported income in both 2008 and 2009 from the sale of metal and coins and from eBay sales. The Tax Court reduced the unreported income from $62,111 and $46,008 in 2008 and 2009 respectively to $39,488 and $44,425 respectively however it sustained gross negligence penalties on the reduced amounts. There was no award of costs since this was an informal procedure appeal.
Osaduke v. R. - TCC: Unreported income adjusted but penalties sustained on lower amountREAD MORE »
Azzopardi v. R. - TCC: Extension applications a comedy of errors
Oct 03, 2016 By Bill Innes
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Précis: The Azzopardi brothers, Thomas and Emmanuel, were limited partners of the same partnership. They applied to extend the time to file individual notices of appeal or notices of objection for a variety of taxation years. The Crown consented to most of the applications but did not consent to Emmanuel’s application in respect of 2002 because it was a nil assessment. In the case of Thomas’ application for 2011 and 2012 the Crown pointed out that the Court was without jurisdiction because Thomas had failed to apply within the period during which the Court had jurisdiction to grant relief. There were no orders as to costs.
Azzopardi v. R. - TCC: Extension applications a comedy of errorsREAD MORE »

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