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Posts tagged "Income Tax Act"

DiCienzo v. R. - TCC: Taxpayer denied ABIL, debt not established to be disposed of or bad
Sep 09, 2016 By Bill Innes
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Précis: The taxpayer claimed an allowable business investment loss (“ABIL”) in 2010 after he and his wife sold their shares in a motor inn they had jointly owned with other shareholders. The taxpayer claimed to have advanced money to the corporation over the years and that the debt owing at the date of the sale was in excess of $500,000.
DiCienzo v. R. - TCC: Taxpayer denied ABIL, debt not established to be disposed of or badREAD MORE »
Rubinov-Liberman v. R. - TCC: Taxpayer was shared-custody parent, only 50% of Child Tax Credit
Sep 09, 2016 By Bill Innes
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Précis: The issue was whether the taxpayer was a primary custody parent of her two children during the periods in question or whether she was a shared-custody parent with her former spouse. The Court held that she was a shared-custody parent of both children commencing in March of 2014 but prior to March of 2014 she was not a shared-custody parent of her son. The Minister was directed to revise her decision accordingly. There was no order as to costs since this was an informal procedure appeal.
Rubinov-Liberman v. R. - TCC: Taxpayer was shared-custody parent, only 50% of Child Tax CreditREAD MORE »
Anthony v. R. - FCt: Judicial review denied - expenses were corporate not personal
Sep 08, 2016 By Bill Innes
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Précis: This decision had a somewhat convoluted history but in the end it boiled down to the fact that Mr. Anthony had made a taxpayer relief application to CRA asking that he be allowed to deduct lease payments personally in the case of two machines that were, as a matter of law, leased by a corporation owned by him. CRA denied the application and Mr. Anthony applied for judicial review of that decision.
Anthony v. R. - FCt: Judicial review denied - expenses were corporate not personalREAD MORE »
Kalryzian v. R. - TCC: Salesman denied inflated expense claims, rental loss
Sep 08, 2016 By Bill Innes
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Précis: Mr. Kalryzian, who was self-represented, claimed deductions exceeding 50% of his gross income from his employment as a salesperson in each of the 2007 and 2008 taxation years. CRA denied the bulk of the expense claims, including a claim of roughly $9,000 in 2008 from a partial rental property (he and his girlfriend jointly owned the property and lived in a portion of it). Mr. Kalryzian appealed to the Tax Court.
Kalryzian v. R. - TCC: Salesman denied inflated expense claims, rental lossREAD MORE »
Herrington v. R. - FCt: Judicial review of taxpayer relief application denied
Sep 06, 2016 By Bill Innes
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Précis: The applicant omitted amounts of investment income in his 2009, 2011, 2012 and 2013 tax returns. He was assessed penalties and interest in each of 2011, 2012 and 2013. He obtained relief against the penalties and interest in 2011. He then applied for relief in 2012 and 2013 which was denied. He applied to the Federal Court for judicial review and argued that there was a duty on the part of CRA to advise taxpayers when they omitted to report investment income on their tax returns in cases where CRA had received T3 or T5 forms from the payee of such income. The Federal Court dismissed the application with costs of $500, all inclusive, to the Crown.
Herrington v. R. - FCt: Judicial review of taxpayer relief application deniedREAD MORE »
R. v. Watts - OnSCt: Co-founder of Fiscal Arbitrators sentenced to 6 years in prison for fraud
Aug 29, 2016 By Bill Innes
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Précis: Mr. Watts and his cousin were the co-founders of Fiscal Arbitrators. Many Fiscal Arbitrators cases have been blogged on this site. It was simply a scheme to have taxpayer...
R. v. Watts - OnSCt: Co-founder of Fiscal Arbitrators sentenced to 6 years in prison for fraudREAD MORE »
Granofsky v. R. - TCC: Appeal quashed, settlement agreement binding on taxpayer
Aug 29, 2016 By Bill Innes
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Précis: Mr. Granofsky, through his former counsel, reached a settlement of his tax appeal. He hired a new counsel who moved to set aside the settlement and the reassessments made in accordance with it. The Crown moved to enforce the minutes of settlement. The Court rejected Mr. Granosky’s arguments that the settlement was made without his authority and quashed the appeal with costs to the Crown.
Granofsky v. R. - TCC: Appeal quashed, settlement agreement binding on taxpayerREAD MORE »
Guobadia v. R. - TCC: Taxpayer claimed cash donations to churches - appeal denied
Aug 26, 2016 By Bill Innes
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Précis: The taxpayer and her husband attended their own church on Sundays. In addition the taxpayer claimed to attend two other churches and to donate 10% of her income to each of them as a tithe. The Tax Court did not accept...
Guobadia v. R. - TCC: Taxpayer claimed cash donations to churches - appeal deniedREAD MORE »
Mariano v. R. - TCC: Charitable tax donation scheme appellants face $300,000 plus costs award
Aug 24, 2016 By Bill Innes
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Précis: This is the ruling of the Tax Court on costs arising in an appeal blogged earlier on this site. The actual appeal decision involved a somewhat complex charitable donation program involving gifts in kind of software licenses by donees and the issuance of charitable receipts to them in...
Mariano v. R. - TCC: Charitable tax donation scheme appellants face $300,000 plus costs awardREAD MORE »
Morrissey v. R. - TCC: Taxpayer a shared-custody parent - no Canada Child Tax Benefit
Aug 22, 2016 By Bill Innes
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Précis: The taxpayer claimed the Canada Child Tax Benefit with respect to her son in 2012 and 2013. The Minister determined that she was a shared-custody parent of the boy and allowed her only 50% of the Credit. She appealed to the Tax Court. The Court, after a very careful review of the evidence, concluded that she was a shared-custody parent and dismissed the appeal. There was no award of costs as this was an informal procedure appeal.
Morrissey v. R. - TCC: Taxpayer a shared-custody parent - no Canada Child Tax BenefitREAD MORE »

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