Bill Innes on Current Tax Cases | GetTaxNetPro

Skip to Main Content

Français | Home | Instant Trial | Contact Us | Sign On to Taxnet Pro

1-866-609-5811

Archives - 2015

Parker v. R. – TCC: CPP disability not income from employment – not eligible for clergy residence deduction
Apr 28, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
Précis: Mr. Parker was a minister who was retired on a full disability pension. When he was working he had paid the costs of his disability insurance personally so the amounts he now received were treated as free of tax.
Parker v. R. – TCC: CPP disability not income from employment – not eligible for clergy residence deductionREAD MORE »
Leeper v. R. – TCC: Charter not infringed by rule that OTC medications not eligible for medical tax expense tax credits
Apr 28, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
Précis: Mr. Leeper’s wife was suffering from cancer. He claimed medical tax expense credits (“MTECs”) in respect of non-prescription (OTC) drugs and supplements purchased for his wife on the advice of a naturopathic physician.
Leeper v. R. – TCC: Charter not infringed by rule that OTC medications not eligible for medical tax expense tax creditsREAD MORE »
Standard Life v. R. – TCC: $1.2 billion asset bump “mere window dressing designed to mislead the Minister”
Apr 24, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
Précis: Prior to 2006 Standard Life Assurance Company of Canada (“Standard”) only carried on a life insurance business in Canada. In 2006 it took steps that it believed resulted in it carrying on a life insurance business in both Canada and Bermuda.
Standard Life v. R. – TCC: $1.2 billion asset bump “mere window dressing designed to mislead the Minister”READ MORE »
Sowa v. R. – FCA: Appeal of inadequate/bogus tax receipt dismissed from the bench
Apr 23, 2015 By Bill Innes
Categories:
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 »
Malik v. R. – TCC: No GST/HST New Housing Rebate where accommodation party takes title to property
Apr 23, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
Précis: This decision is the latest of a number of Tax Court decision involving a disallowance of the GST/HST New Housing Rebate where an accommodation party joins the agreement of purchase and sale and subsequently takes title, in whole or in part, to the property without any intention of actually occupying the property.
Malik v. R. – TCC: No GST/HST New Housing Rebate where accommodation party takes title to propertyREAD MORE »
Model Roofing Company Inc. v. R. – TCC: Roofing worker was not an employee
Apr 23, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
Précis: This is a decision on CPP and EI appeals. The case turned on whether a worker, Mr. Zeru, for a roofing contractor was an employee or an independent contractor.
Model Roofing Company Inc. v. R. – TCC: Roofing worker was not an employeeREAD MORE »
Kruger Wayagamack Inc. v. R. – TCC: Taxpayer controlled by Kruger Inc. with 51% shareholdings
Apr 21, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Federal Income Tax
Précis: This is somewhat of an oddball case involving entitlement to refundable SRED credits.
Kruger Wayagamack Inc. v. R. – TCC: Taxpayer controlled by Kruger Inc. with 51% shareholdingsREAD MORE »
R. v. Martin – FCA: Tax Court cannot award costs for “inconsistent and irrational” conduct by CRA
Apr 21, 2015 By Bill Innes
Categories:
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
Categories:
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
Categories:
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 »

Page 22 of 34

« FIRST
‹ PREVIOUS
18
19
20
21
22
23
24
25
26
NEXT ›
LAST »

Feed for all Insight blog posts

Feed for all Insight blog posts

Feed for Bill Innes on Current Tax Cases

Feed for Bill Innes on Current Tax Cases

Categories

Bill Innes on Current Tax Cases
Commodity Tax
Corporate Tax
Employment Insurance/CPP
Federal Income Tax
International Tax
Personal Tax, Estate & Wealth Planning
Provincial Tax
Other
Artificial Intelligence and Machine Learning

Archives

June 2021 (1)
May 2021 (6)
April 2021 (1)
December 2020 (1)
November 2020 (1)
April 2020 (9)
March 2020 (12)
February 2020 (5)
January 2020 (1)
October 2019 (9)
June 2019 (8)
May 2019 (6)
April 2019 (13)
March 2019 (13)
February 2019 (1)
January 2019 (7)
November 2018 (8)
October 2018 (11)
September 2018 (6)
August 2018 (8)
July 2018 (10)
June 2018 (14)
May 2018 (12)
April 2018 (9)
2018 (102)
2017 (118)
2016 (251)
2015 (339)
2014 (347)
2013 (147)

At Thomson Reuters, we all have a shared responsibility to do business in ways that respect, protect and benefit our customers, our employees, our communities, and our environment.

Thomson Reuters Canada Limited