Archives - January 2018

Posts tagged "Federal Court of Appeal"

Chaisson v. R. – FCA: Tax Court found RRSP investments ineligible – FCA does not overrule
Jan 12, 2018 By Bill Innes
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Précis: Ms. Chaisson transferred funds from her old RRSP to a new one. CRA challenged the transfer on the basis that the investments of the new RRSP were ineligible. The Tax Court dismissed her appeal and she appealed to the Federal Court of Appeal. The Court of Appeal found that the decision of the Tax Court did not disclose any reversible errors and dismissed Ms. Chaisson’s appeal with costs.
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Lynch v. Canada – FCA: Court upholds dismissal of appeal for abuse of process by taxpayer
Jan 09, 2018 By Bill Innes
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Précis: The Tax Court dismissed Mr. Lynch’s appeal on the basis of abuse of process after he refused to answer written discovery questions notwithstanding warnings from the Court at two case management hearings. Mr. Lynch appealed to the Federal Court of Appeal which upheld the Tax Court decision, finding no reversible error. The Crown did not seek costs so none were awarded.
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