Précis: The Weinberg Family Trust filed in 2007 to 2010 as a resident of Albert. The Minister reassessed on the basis that the Trust was a resident of Ontario and applied gross negligence penalties. The Trust filed appeals both with the Tax Court and the Ontario Superior Court. The Crown moved to quash the notice of appeal in the Tax Court. The Tax Court held it had no jurisdiction to determine the residence of a trust for Ontario income tax purposes, nor to examine the imposition of Ontario penalties and quashed the notice of appeal with costs to the Crown.
Weinberg Family Trust v. R. - TCC: TCC has no jurisdiction to determine residence for Ontario taxREAD MORE »