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Posts tagged "Income Tax Act"

Coombs v. R. - FC: Judicial review applications struck - again
Feb 12, 2016 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Précis: Mr. Coombs is a frequent litigant before the Federal Court. Three judicial review applications arising out of previously, and frequently, litigated issues were struck as bereft of any possibility of success.
Coombs v. R. - FC: Judicial review applications struck - again READ MORE »
Marzen Artistic v. R. - FCA: Transfer pricing appeal dismissed
Feb 11, 2016 By Bill Innes
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Précis: This was an appeal from a Tax Court decision blogged earlier on this site. The case involved transfer pricing, more specifically the disallowance of more than $7,000,000 in fees paid in 2000 and 2001 as well as the imposition of a penalty in excess of $500,000 for the 2001 taxation year. The Tax Court allowed the appeal, but only to the extent of permitting the deduction of fees in the amount of US$32,500 paid to Starline Windows Inc. (“SWI”) in each of 2000 and 2001. Costs were awarded to the respondent.
Marzen Artistic v. R. - FCA: Transfer pricing appeal dismissedREAD MORE »
Eshan v. R. - TCC: Small cleaning service skewered by CRA
Feb 10, 2016 By Bill Innes
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Précis: Mr. Ehsan ran a small cleaning service and did odd jobs on the side. CRA did an indirect audit and increased his income by $16,504 and $1,940 in 2008 and 2009, respectively. It also disallowed expenses totalling $12,494 (48%) and $18,202 (65%) in the same respective years. Before the Tax Court he was represented by his daughter who does not appear to have been a lawyer or accountant. Mr. Ehsan had to testify through an interpreter. At the commencement of trial the Crown made a number of concessions:
Eshan v. R. - TCC: Small cleaning service skewered by CRAREAD MORE »
Ramlal v. R. - TCC: Gross negligence penalty affirmed - fictitious business loss
Feb 08, 2016 By Bill Innes
Categories:
Précis: Another fictitious business loss case where the only issue was the imposition of a gross negligence penalty (the amount of the penalty does not appear in the decision). The appeal was dismissed with costs.
Ramlal v. R. - TCC: Gross negligence penalty affirmed - fictitious business lossREAD MORE »
Mallette v. R. - TCC: Gross negligence penalty affirmed - fictitious business loss
Feb 08, 2016 By Bill Innes
Categories:
Précis: Another fictitious business loss case where the only issue was the imposition of a gross negligence penalty (the amount of the penalty does not appear in the decision). The appeal was dismissed with costs.
Mallette v. R. - TCC: Gross negligence penalty affirmed - fictitious business lossREAD MORE »
Marra v. R. - TCC: Director’s resignation served on corporation’s lawyer effective
Feb 05, 2016 By Bill Innes
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Précis: Ms. Marra was a director of Sani-Clean Systems Incorporated (“Sani-Clean”) and, as such, was assessed for unremitted GST of Sani-Clean and unremitted amounts under the Income Tax Act. She appealed to the Tax Court which accepted her evidence that she had given her resignation to Claudio Polsinelli, who acted as the lawyer for Sani-Clean, more than two years prior to the date of the assessment. The Crown took the position that the resignation was ineffective.
Marra v. R. - TCC: Director’s resignation served on corporation’s lawyer effectiveREAD MORE »
Mcdonald v. R. - FCA: No reversible error in Tax Court - appeal dismissed from bench
Feb 05, 2016 By Bill Innes
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Précis: This was an appeal from a decision of Rip J. in the Tax Court who upheld a subsection 160(1) transferee assessment against Ms. Mcdonald on the basis that she had received funds from her husband at a time when he owed income tax and that she hid those funds in a new account she opened. The appeal was dismissed from the bench in three paragraphs; costs were awarded to the Crown of $1,000, all-inclusive.
Mcdonald v. R. - FCA: No reversible error in Tax Court - appeal dismissed from benchREAD MORE »
Robichaud v. R. - TCC: Gross negligence penalty affirmed - fictitious business loss
Feb 04, 2016 By Bill Innes
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Précis: Ms. Robichaud claimed a business loss of $354,351.72 in 2008 which she applied to eliminate her taxable income in 2008 and she carried the balance back to 2005, 2006 and 2007. The Minister denied the loss claims and imposed a gross negligence penalty of $46,698.91 in her 2008 taxation year. Mrs. Robichaud had not carried on any business activity in 2008. The only issue in this appeal was the imposition of the penalty.
Robichaud v. R. - TCC: Gross negligence penalty affirmed - fictitious business lossREAD MORE »
ConocoPhillips Canada v. R. - FC: Minister ordered to reconsider waiver of notice of objection
Feb 04, 2016 By Bill Innes
Categories:
Précis: This case is another attempt by ConocoPhillips to remedy a situation where its taxation year ending November 30, 2000 taxation year was reassessed in 2008. ConocoPhillips claimed never to have received the notice of reassessment and filed a notice of objection in 2010 which the Minister rejected as out of time. ConocoPhillips applied to the Federal Court for an order directing the Minister to consider the notice of objection. They succeeded in the Federal Court but that decision was reversed on appeal. The Federal Court of Appeal held that the appropriate course for ConocoPhillips was to appeal the reassessment to the Tax Court and that court could determine whether the notice of objection had been filed in a timely manner.
ConocoPhillips Canada v. R. - FC: Minister ordered to reconsider waiver of notice of objectionREAD MORE »
LBL Holdings Limited v. R. - FCA: Appeal of motion to strike portions of Fresh Reply dismissed
Feb 03, 2016 By Bill Innes
Categories:
Précis: The Crown’s Reply was struck in the Tax Court and the Crown filed a Fresh Reply. The taxpayer moved to strike portions of the Fresh Reply, relying in part on affidavit evidence it filed before the Tax Court, but was only partially successful. It appealed to the Federal Court of Appeal on those portions of the Fresh Reply where it had been unsuccessful. The Court found no error on the part of the Tax Court Judge and dismissed the appeal from the bench with costs.
LBL Holdings Limited v. R. - FCA: Appeal of motion to strike portions of Fresh Reply dismissedREAD MORE »

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