Personal Tax, Estate & Wealth Planning

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Kin Fong v. R. - SCC: Leave to appeal denied to tax protestors
Nov 05, 2015 By Bill Innes
Categories:
Précis: The Supreme Court of Canada dismissed the Kin Fong leave application with costs and without reasons.
Kin Fong v. R. - SCC: Leave to appeal denied to tax protestorsREAD MORE »
Discovery Trust v. R. - NL SCTD: Beneficiaries did not control Alberta resident trust
Oct 21, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Personal Tax, Estate & Wealth Planning
Précis: The Discovery Trust was settled by the late Mr. Dobbin 2002. In 2006 he arranged to have its residence moved from Newfoundland and Labrador to Alberta by means of an amendment to the trust document, change of trustees and moving the trust assets to Alberta. The trust filed as a resident of Alberta after the date of the move...
Discovery Trust v. R. - NL SCTD: Beneficiaries did not control Alberta resident trustREAD MORE »
DiMauro(2) v. R. - FCA: Appeals to proceed in TCC on issue of penalties only
Oct 19, 2015 By Bill Innes
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Précis: This case was heard, and a decision rendered from the bench, one day after a decision in two earlier DiMauro appeals also blogged on this site. As in the prior decision, the Tax Court had struck the notices of appeal and the Federal Court of Appeal reversed their decision and sent the appeals back to the Tax Court to proceed on the question of penalties only.
DiMauro(2) v. R. - FCA: Appeals to proceed in TCC on issue of penalties onlyREAD MORE »
Smith v. R. - TCC: Second unexplained failure to appear - appeal dismissed with costs
Oct 15, 2015 By Bill Innes
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Précis: The taxpayer instituted an appeal respecting rental losses. He failed to appear at a hearing in February and the Crown moved to dismiss the appeal. The Court adjourned sine die to be set down promptly at a future date. The taxpayer failed to appear at the second hearing although he had been notified of the hearing.
Smith v. R. - TCC: Second unexplained failure to appear - appeal dismissed with costsREAD MORE »
Bope v. R. - TCC: Court rejects another appeal involving bogus charitable receipts
Oct 13, 2015 By Bill Innes
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Précis: Mr. Bope claimed to have made cash donations in 2009 totalling $3,800 to Revival Time Ministries International (“Revival”) to benefit the poor and sick in Africa. This was roughly 10% of his gross income for the year. The Minister originally allowed the donations but subsequently reassessed to deny them. Mr. Bope appealed to the Tax Court.
Bope v. R. - TCC: Court rejects another appeal involving bogus charitable receiptsREAD MORE »
DiMauro v. R. - FCA: Appeals to proceed in TCC on issues of penalties/statute-barring
Oct 13, 2015 By Bill Innes
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Précis: The Tax Court Judge struck out Fresh Amended Notices of Appeal and all prior Notices of Appeal in the case of appeals by Mr. DiMauro and Debora Do Couto. The Federal Court of Appeal allowed the appeal and permitted the appeals to proceed in the Tax Court on the issues of penalties and statute-barring (both areas where the onus of proof was on the Crown).
DiMauro v. R. - FCA: Appeals to proceed in TCC on issues of penalties/statute-barringREAD MORE »
Anderson v. R. - TCC: No extension to file objections where taxpayer years out of time
Oct 05, 2015 By Bill Innes
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Précis: Mr. Anderson applied for an extension of the time to file notices of objection for his 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, and 2009 taxation years. His original time to file such notices of objection with the Minister expired anywhere from 2007 to 2010, depending on the taxation year in question.
Anderson v. R. - TCC: No extension to file objections where taxpayer years out of timeREAD MORE »
Hayfron-Benjamin v. R. - FCA: Appeal from finding that taxpayer was an employee dismissed
Sep 24, 2015 By Bill Innes
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Précis: This decision was an appeal from a decision of the Tax Court which dismissed Mr. Hayfron-Benjamin’s appeal. He was assessed a 10% penalty for unreported income from three different employers in the 2008, 2009 and 2010 taxation years (the employers had all withheld and remitted the applicable tax). He maintained that he had not been employed by any of these employers. The Tax Court did not accept his evidence.
Hayfron-Benjamin v. R. - FCA: Appeal from finding that taxpayer was an employee dismissedREAD MORE »
Letoria v. R. - TCC: No tax credit for offset child support payments
Sep 23, 2015 By Bill Innes
Categories:
Précis: Mr. Letoria shared custody of his two children with his former spouse. He made support payments in respect of the children pursuant to two sequential court orders. He claimed $11,038 for the eligible dependent amount pursuant to subparagraph 118(1)(b) of the Income Tax Act (the “Act”) and $2,234 for the child amount pursuant to subparagraph 118(1)(b.1) of the Act in respect of one of the two children.
Letoria v. R. - TCC: No tax credit for offset child support paymentsREAD MORE »
Kokai-Kuun Estate v. R. - TCC: Property generates a capital gain, no proven losses to offset it
Sep 11, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Personal Tax, Estate & Wealth Planning
Précis: This decision concerned 40 acres of undeveloped land (the “Land”) owned by the late Mr. Zoltan Kokai-Kuun for 16 years (1992-2008) prior to its sale. He purchased the property for $110,000 and sold it for $370,000 but did not report any gain in his 2008 income tax return. The Minister assessed his estate for a capital gain of $235,755.60 in 2008. The estate resisted the assessment on two bases:
Kokai-Kuun Estate v. R. - TCC: Property generates a capital gain, no proven losses to offset itREAD MORE »

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