Personal Tax, Estate & Wealth Planning

Vine Estate v. R. - FCA: Failure to report recapture negligent - statute-barred year opened

Jun 02, 2015 By Bill Innes

Précis: CRA assessed the Vine Estate for failure to report recapture (roughly $2,000,000) on the “Victoria Park” property owned by the late Mr. Vine. The Estate appealed to the Tax Court on the basis that the assessment was statute-barred.
Vine Estate v. R. - FCA: Failure to report recapture negligent - statute-barred year openedREAD MORE »

Levin v. R. - TCC: Taxpayer not entitled to Canada Child Tax Benefit - children did not reside with him

May 23, 2015 By Bill Innes

Précis: Mr. Levin and his former spouse had three children. In 2001 they agreed to joint custody with Mr. Levin having the children 6 days in every 14. This appeal concerned his claim to the Canada Child Tax Benefit (the “Benefit”) for the 2009, 2010 and 2011 base years (he dropped his claim in respect of the 2012 base year).
Levin v. R. - TCC: Taxpayer not entitled to Canada Child Tax Benefit - children did not reside with himREAD MORE »

Ironside v. R. - TCC: Court orders hearing whether decision in prior tax years gives rise to issue estoppel - Rule 58

May 21, 2015 By Bill Innes

Précis: In 2013 the Tax Court reached a decision dismissing Mr. Ironside’s appeal concerning the deduction in 2003 and 2004 (and resulting losses applied to 2002 and 2006) of legal and other professional fees to defend himself against allegations of committing improper disclosures after being charged in June of 2001 by the Alberta Securities Commission.
Ironside v. R. - TCC: Court orders hearing whether decision in prior tax years gives rise to issue estoppel - Rule 58READ MORE »

Reynolds v. R. - No Canada Child Tax Credit for woman with part time custody of her step-sons

May 16, 2015 By Bill Innes

Précis: The appellant had custody of her two step-children approximately 1/3 of the time. The rest of the time they were with their mother.
Reynolds v. R. - No Canada Child Tax Credit for woman with part time custody of her step-sonsREAD MORE »

Black v. Canada (SCC – Leave Application Dismissed – April 30, 2015)

May 01, 2015 By Bill Innes

Précis: On April 30, 2015 the Supreme Court of Canada dismissed, with costs, an application for leave to appeal the Black v. Canada decision of the Federal Court of Appeal which held that the Canada-United Kingdom Tax Convention (1978) (the “Convention”) does not protect a UK resident from Canadian taxation of non-Canadian income not taxed by the UK.
Black v. Canada (SCC – Leave Application Dismissed – April 30, 2015)READ MORE »

Sowa v. R. – FCA: Appeal of inadequate/bogus tax receipt dismissed from the bench

Apr 23, 2015 By Bill Innes

Précis: This is a decision on an appeal from a Tax Court decision reported as Sowah v. The Queen, 2013 TCC 207 which was blogged earlier on this site.
Sowa v. R. – FCA: Appeal of inadequate/bogus tax receipt dismissed from the benchREAD MORE »

R. v. Martin – FCA: Tax Court cannot award costs for “inconsistent and irrational” conduct by CRA

Apr 21, 2015 By Bill Innes

Précis: This is a decision on an appeal by the Crown from a costs award made by Justice Boyle in the Tax Court. The Crown assessed Mrs. Martin on payments made to her by her late husband at a time when he had income tax arrears.
R. v. Martin – FCA: Tax Court cannot award costs for “inconsistent and irrational” conduct by CRAREAD MORE »

MacKay v. R. – FCA: No jurisdiction to allow an appeal based on the alleged unfairness of a provision

Apr 21, 2015 By Bill Innes

Précis: This was an appeal by Dr. MacKay, a dentist with a January 31 year end. Because of the operation of sections 9 and 34.1 of the Income Tax Act he was required in 2006 to terminate a previously available deferral stemming from this non-calendar year end.
MacKay v. R. – FCA: No jurisdiction to allow an appeal based on the alleged unfairness of a provisionREAD MORE »

Finanders v. R. – FC: CRA decision to deny relief of penalties on long term disability income unreasonable

Apr 20, 2015 By Bill Innes

Précis: Ms. Finanders received and reported short term disability income she received in 2008. In 2009 she went on long term disability because of complications resulting from surgery.
Finanders v. R. – FC: CRA decision to deny relief of penalties on long term disability income unreasonableREAD MORE »

Supreme Court dismisses leave application in Piersanti – Jarvis rule does not operate to exclude evidence in the TCC

Apr 20, 2015 By Bill Innes

Précis: On April 16, 2015 the Supreme Court of Canada dismissed, with costs, an application for leave to appeal the Piersanti v. Canada decision of the Federal Court of Appeal which held that the Jarvis rule does not operate to exclude evidence in Tax Court proceedings.
Supreme Court dismisses leave application in Piersanti – Jarvis rule does not operate to exclude evidence in the TCCREAD MORE »

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