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Tax Litigation

Archives - February 2020

Posts tagged "Tax Litigation"

Dilalla v. R. – FCA: Court of Appeal denies appeal of application of “Fresh Step” rule by the Tax Court
Feb 28, 2020 By Bill Innes
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Précis: The taxpayer brought a motion to strike the Crown’s Reply. The motion was brought almost three years after the Reply was filed and after the completion of a number of additional procedural steps. The Tax Court dismissed the motion and Mr. Dilalla appealed to the Federal Court of Appeal. The Court of Appeal dimissed the appeal with costs holding that the Fresh Step Rule was applicable and had been properly applied by the Tax Court.
Dilalla v. R. – FCA: Court of Appeal denies appeal of application of “Fresh Step” rule by the Tax CourtREAD MORE »
Lin v. The Queen (February 12, 2020 – 2020 CTC 26, Bocock J.).
Feb 27, 2020 By Bill Innes
Categories:
Précis: Mr. Lin was one of two shareholders of a restaurant in Hamilton operating as “Sushi Star” (1647208 Ontario Inc.). The other shareholder of Sushi Star was Mr. Chen. Mr. Chen also was a shareholder of a restaurant in Kitchener operating as “Sushi Stars” (1773548 Ontario Inc.). Mr. Lin was not a shareholder of Sushi Stars. Both restaurants were assessed for unreported sales (Sushi Star – 2009 and 2010; Sushi Stars – 2010 and 2011). Both Mr. Lin and Mr. Chen were assessed shareholder benefits. All of the taxpayers were assessed penalties.
Lin v. The Queen (February 12, 2020 – 2020 CTC 26, Bocock J.).READ MORE »
Singh v. R. – TCC: Tax Court upholds assessments of shareholder appropriations, opens statute-barred years, upholds penalites
Feb 27, 2020 By Bill Innes
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Précis: The taxpayer was assessed unreported income from 2158357 Ontario Inc. in 2009 and 2010. His position was that the amounts were loan repayments and that the years in question were statute-barred. The Tax Court rejected his evidence of loan repayments and sustained the taxes and penalties, opening up the 2009 and 2010 taxation years.
Singh v. R. – TCC: Tax Court upholds assessments of shareholder appropriations, opens statute-barred years, upholds penalitesREAD MORE »
Girmay v. R. – TCC: Appeal quashed – no valid Notice of Objection ever filed by taxpayer
Feb 26, 2020 By Bill Innes
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Précis: This was a charitable donation appeal relating to the taxpayer’s 2011 taxation year. The Minister rejected her Notice of Objection as being out of time and advised the taxpayer that she could seek to extend the time to file a Notice of Objection. She did not do so and subsequently filed a Notice of Appeal in the Tax Court. The Court quashed the appeal since no valid Notice of Objection had ever been filed by the taxpayer. There was no order as to costs since this was an informal procedure appeal.
Girmay v. R. – TCC: Appeal quashed – no valid Notice of Objection ever filed by taxpayer READ MORE »
Dutka v. R. – TCC: Taxpayer cannot rely upon misleading information from CRA to seek an extension of time to file an appeal in Tax Court
Feb 24, 2020 By Bill Innes
Categories:
Précis: The taxpayer filed a Notice of Objection in respect of her 2011 and 2012 taxation years. On July 6, 2017 CRA issued a Notice of Confirmation. On July 12, 2017 the taxpayer received correspondence from CRA indicating that they were reviewing her Notice of Objection. The taxpayer had until October 4, 2017 to file a Notice of Appeal but she failed to do so because of the July 12, 2017 communication from CRA. She applied on May 13, 2019 for an extension of the time to file a Notice of Appeal in the Tax Court. The Tax Court found that its hands were tied and dismissed the application as being out of time. There was no award of costs.
Dutka v. R. – TCC: Taxpayer cannot rely upon misleading information from CRA to seek an extension of time to file an appeal in Tax CourtREAD MORE »

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